Number of faces of the final low-poly model: 225
1. Using Polygons tools > Create Polygon Tool and making sure Append to Polygon is on will get you a similar mesh to the one below, keeping in mind that all polygons must always have 4 sides:
2. And you continue to build the mesh in this way:
3. Select the highlighted faces and...
4. ... do extrude (or bevel) so that the mesh looks like the one shown below:
5. Here we'll make the first "cut" in the mesh, following the orange line in the figure:
6. Here we'll make a new cut, to the side of the previous one, creating another Loop:
8. Here, we'll change a little the direction of the loops. Repair the missplaced vertices from the previous figure. Select the highlighted faces...
9. ... and do another extrude to make the ear cannal:
10. To add detail, always use the method shown below. This is the correct way to add detail of this type and keep the mesh all quad:
11. Edit this region, mobing the polygons:
12. To give some volume to the ear, extrude the external edges 2 times, as highlighted:
13. First test of subdivision. The ear should look like this:
14. Moving some vertices, edit the mesh until you have all the anatomical details, as you can see from the low-poly version:
15. ... and the smoothed version:
16. The back part of the ear should look like this:
17. ... and like this smoothed: 18. The ear viewed from the back, the ear should have a shape similar to this:
19. After moving some vertices and adding some details, this is final result in low-poly...
20. ... and smoothed: