[Formendacil]

I honestly don't care.

Seriously, the ears was never a big thing until the movies came out (at least not to me), and the ears was such a trivial matter (and really, an ambiguous one) in comparison to the major problems that the movies created, that I never really cared.

I would say the no-ears case has a stronger grounding in Tolkien's thought, but since the revered professor never actually made a decision on the subject, why not just leave it up to the imagination?

However, as my own imagination sees them with rounded (although perhaps daintier than human ears) ears, I shall proceed to vote "Not Rounded" as soon as I post this.