Basically you're just whispering anything. "I love you" "your the most beautiful girl in the world" just hings like that basically or you can get naughty with it if you like.
The overall point of it is to just stimulate the nerve endings in the ear to get them horny. The ear is said to have a unusualy high density of nerve endings so it creates a major erogenous zone. That combined with near invisible hairs leads to the slightlest breath or touch stimulating the area.
After whispering "sweet nothings" Trail down her neck kissing her after every inch, leaving no exposed skin untouched by your lips. From there she'll make sure all goes well lol.