Small ears - stuff the soft side of a tampon down in the ear and tape the ear around the shaft. conect em to each other at the base.
Big ears - cut a solo cup down place it on there head and tape em to it.
I like to use cloth med tape because its hard to get off.... but remember... its HARD to get off.
These guys are pretty serious about standing ears
http://leerburg.com/tapingears.htm?set=1