After receiving the feedback from more experienced 3D artists, I decided to make a new model from scratch. Unfortunately, I skipped a few elements of the tutorial and the previous mesh was quite hard to fix. Instead of spending hours on small tweaks, I decided to make one final approach with a great attention to the details and correct vert alignment. I then applied Level 1 Subdivision Surface to get a smoother version of the model for further adjustments. Finally, I added another level of SDS and got a complete base. The next step will be creating an ear.

I re-posted the image in the same topic and got a more positive feedback. The same user who previously gave me advice said it’s looking much better now.