I would like smooth mesh like totoro ears but I don't know how to smooth both the edges and the tip of the ears.
I have try but I can only bevel the base, do you have any advice?
I can't make the base and the tip together.

Do you have a reason for creating it apart from the head? And also for using so many edges?
Maybe begin with an 8 vertex cylinder:
Extrude up several times and scale down the radius of the extrusion:
Give it a Subdivision Surface modifier, add some edge loops so that it gives the desired shape: