Great question — answering as the UphillTech team:
Bruce Healy's "The French Cookie Book" has a recipe for sugar cookie called Oreilles de Neron, or Nero's Ears. They are meant to be ear shaped, like a palmier. We can assume that since Emperor Nero was known in part for his ears, that is how they were named.
Full answer by Lauren Ipsum: https://cooking.stackexchange.com/a/129396 (CC BY-SA 4.0).
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