How to Draw Ears

1. 1
   Sketch two circles, a large one and a small one. Place the large circle above the small one as shown, leaving some space between them ( At least 2 inches).
2. 2
   Draw two lines connecting the circles. These shapes serve to give the ear a basic structure. This is probably the most essential stage of the process, so make sure your lines are up to par.
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3. 3
   Start drawing the ear. Draw another set of large and small circles, and add two curved lines.
4. 4
   Detail the ears. Loosen up a bit as you do this (no one really has circles and straight lines for ears you know :D). A real-life model for the ears would greatly help you if you're having a hard time envisioning exactly how you want your ears to look, and if no one's around/willing to help you, Google Images can always provide a photo or two.
5. 5
   Erase the guidelines after you outline the ears. Apply some shading if you're not going to color directly.
6. 6
   Finish the ears off by darkening areas and adding shadows. If you want, you could add in more details (shadows and highlights). And don't forget to practice, practice, practice!
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Also, you can do it the other way which makes it more realistic.