Hmm I don’t ice Smudge’s ears but I do give her a frozen water bottle that she loves to lay next to and there are many times that she has an ear or both resting against of on top of it. I had my best friends sister (shes a vet tech and going to school to be a vet) look at it when they stopped over, she said she was pretty sure it was just some dry skin because here (I live in Calgary, Alberta) we have no humidity and so we have very very dry air. Then she was showing me how her dog has the same thing, he is a big great dane x german shepard and his “ear flap” has the same kind of thing just some flaky dryness. She said it can come and go depending on how much moisture is in the air from the weather or just in general, or just how sensitive the skin is. I don’t know where you are located but maybe this is the same thing Layla has? Basically I guess all animals get dry skin just like we do, Teresa said to just be aware of it. If it ever gets red, irritated, the skin is peeling or she is constantly scratching at it then a trip to the vet would be good because it can be something more serious and they would have a cream or something to help. Oh also their skin can get sunburned similiar to ours, I don’t know if you take layla outside but she also said that an afternoon in the sun might have caused the flakyness if she had gotten to much sun and the skin that was exposed is dried out. I guess sort of like how we flake if we burn lol, but they have fur for protection so its no where near as bad. Another thing she said was it could be a combination of the dry skin and bits of “bunny ear wax” just making their way out and keeping things from getting in like hay dust and other things in the air. Anyways I hope this helps, I trust Teresa and I think that she is going to make a wonderful vet. I’m just going to keep an eye on Smudge’s ear. We’ve had a few rain storms and I’ve noticed with the mugginess and added humidity her ears look pretty normal again. 
Edited to Add: She always reminded me that she’s not a vet yet, these are just explanations she thinks based on what she’s seen and what she knows from experience but trust my (and your) gut instinct, if it doesn’t look right or good then a trip to the vet is worth it to put your mind at ease.