If 'bosting' is a first pass and 'modelling' is a second, 'refining' can be thought of as a third.
Having modelled from the nose to the ears, I'm now coming back, from the ears to the nose, further developing the head.
The ears have a lot of long-grain strength so they can be quite thin. However, they really only need to look thin so you can keep some thickness at the back in the middle.