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Well, now you see why they're call idioms. "Head over heels" is a corruption of "heels over head," which dates back to the 14th century. The British "head over ears," meanwhile, is a corruption of "over head and ears," in over one's head, deeply. The corrupted versions started appearing in the 18th and 19th centuries and have now largely supplanted the originals. But don't despair. Years ago one often heard the equally nonsensical expression "cheap at half the price." Amazingly enough, years of ridicule by word mavens have largely succeeded in stamping out this barbarism in favor of the more sensible "cheap at twice the price"--a welcome if unexpected victory. Maybe "head over heels" will meet the same fate. http://www.straightdope.com/classics/a3_241a.html
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