Musnad Ahmad 962:145

Yunus narrated to us, Hammad—meaning Ibn Zayd—narrated to us, from Sinan ibn Rabi'ah, from Shahr ibn Hawshab, from Abu Umamah: "The Messenger of Allah (ﷺ) performed ablution, so he washed his face three times, and his hands three times each, and wiped his head, and said: 'The ears are part of the head.'" Hammad said: "I do not know if it is a statement of Abu Umamah or a statement of the Prophet (ﷺ)." And the Messenger of Allah (ﷺ) used to wipe over the inner corners of the eyes.