It looks like you should be able to extrude some faces from the head and then shape them to match the ear in the front view and then work on the shape for the back.
Difficult to tell with the sub div modifier on though.
I would send the file but I can’t since I’m a new user.
I don’t know if this helps but this is with the subdivision surface off.
You should be able to switch to face select mode and select the faces that are in the same area as where the ears want to be and then extrude them.
Once you’ve extruded the faces, you can start to shape the ear in line with your reference Image. You can then work on the back part of the ear
You could also double tap G, to slide some verts around on the head first, to shape the ear better before extruding.
Not the best topology but it’s all quads and no poles over 5 – I’d do something like this:
AnimalEarTest006.blend (728.9 KB)