In this tutorial, you will learn how to make elf ears in Photoshop.

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Step 1 -- Making an outline around the ear
For this tutorial, we will be working with this free stock image over here. You can get your hands on this free stock image from the following link:
http://www.stockvault.net/photo/126127/young-man
First of all what you want to do is create a selection of the ear. You can use the lasso tool for this as well, but for this tutorial we will be making a selection using the pen tool.
So let's select the pen tool from the toolbar towards the left side and draw an outline around the ear.

Step 2 -- Converting the path into a selection
Once you have completely drawn over the ear, move to the Make section and click on the selection button over there. With the new window opened up, let's change the feather radius to 4 pixels. Once you click on Ok, it will automatically make a selection of the path drawn.

Step 3 -- Copying and pasting the selection
Next, let's copy and paste the selection on to a new layer. For that, you can simply use the shortcut key CTRL+C to copy the selection and then CTRL+V . The selection will automatically be pasted on to a new layer.

Step 4 -- Increasing the image size
With that taken care of, make sure the new layer is selected and press CTRL+T to activate the transform tool. With that done, let's increase the size of the ear a bit. For that, click and hold on the corner placeholders and drag them upwards. Make sure you are holding the shift key while you are doing this, to expand the image proportionately.

Step 5 -- Activating the Warp Tool
Next, let's right-click on the area and select the warp option. This would activate a grid on the selected area.

Step 6 -- The Elvish Look
Now let's move the top 2 edges outwards, in this case, towards the left to make the ear a bit pointy. You can even move the handles next to the placeholders to determine the angle in which the section is warped. In the same way, we will move the rest of the outer edges inwards and stretch the top part of the ear a bit more to give it that elvish look. You can even move to the right side of the grid and adjust the placeholders from there as well to manipulate the image.

Step 7 -- Erasing the extra parts
Next, we will create a layer mask by clicking on this button at the bottom here. After that, let's select the soft brush tool, adjust the opacity to 40% and use it on the edges of the ear to smoothen them out a bit.
And that's it for how to make elf ears in Photoshop.