Liquid latex and muslin or even paper towels.

Most of the time this kind of appliance is sculpted out of clay formed on a cast of the actors ears. Molds are made and the appliance is made from foam latex. It�s a complicated process for someone unfamiliar with the process and can be expensive. You want the cheapest way possible. Cut 2 pieces of muslin in the shape you want then build the ear out of layers of liquid latex. You will attach the piece to the ear with spirit gum, take them off at the end of the shoot and reattach them the next time.