Step 1:

• The first step, you need an object to wrap and one to do the wrapping. In my case,
  I’m using Suzanne as my object and I’ve started with a small plane at the top of the head
  to do the wrapping with.

Step 2:

• With your ‘wrapping’ object selected, add the Shrink Wrap modifier.

Step 3:

• Under the ‘Shrink Wrap’ tab, you’ll see an empty text box labeled ‘Ob:’. This is where
  you enter the name of the object to be wrapped. In my case, the name of my monkey object
  is ‘Suzanne’. This is what I’ll enter in to this space.

Step 4:

• Here is the Shrink Wrap tab with the name of my object entered into the Ob: target space.

Step 5:Once this happens and the name is correct, you will see the result in the 3D view
window. The original ‘Wrapping’ mesh will remain unchanged, how ever the visible result
of the mesh will move to 0.00 distance away from the closest point on the target objects
surface.

• You’re next step will be to adjust the offset amount to your liking. This can be
  adjusted later. Even though there are only 2 decimal places shown, it is possible to type
  in values with more decimal places for finer results.In my example here, I’ve adjusted the Offset value to 0.09.

Step 6:

• At this point, the procedure is to begin to roughly wrap your ‘wrapping’ mesh around
  your object. The modifier will adjust the result as you go to the closest point on the
  target object.

Step 7:

• Extruding here around the side of the head. Getting too close to the ear here will
  cause the result to ‘wrap’ to the ear.

Step 8:

• Extruding the original ‘wrapping’ mesh too far will cause sections of the target object
  to show through the wrap. Two options at this point are to increase the Offset value or
  add more vertices to the wrapping mesh to give it more detail.

Step 9:

• Adding a loop cut here takes care of the problem and we can continue to wrap our
  object.

Step 10:

• My modifier stack.It’s probably obvious at this point that I’m utilizing the Mirror modifier as well
  to cut down on my work load. I’m also taking advantage of the SubSurface modifier on
  my wrapping object too. Changing the order of the modifiers will have different results
  on the end product.For example, moving the Mirror modifier towards the end of the stack
  will cause the SubSurface to go first, which would round off the corners, then shrink wrap the
  mesh and finally mirroring it to the other side.

Step 11:

• The final resultYou could at this point ‘Apply’ all of the modifiers and then customize your new mesh
  adding more details.

Good Luck,
Scott