ABH and the "next to the ears" standard

In the ABH page, the standard includes this line: "Keep the arms next to the ears."

 

I originally interpreted that text to mean that your arms should raise as high as your ears, as well as requiring that your arms reach forward rather than at a diagonal from the torso.

 

But looking at the standard video and others who have posted form checks, it appears that the "next to the ears" comment is more about arms being forward, and it is ok to have the ears (from a side view) higher than the arms.  Correct?  Is it a goal to get the arms as high as the ears?

I did it by having my arms next to the ears while the head is in neutral position. Once my arms were set in place I would arch my head back which would raise the ears above my arms.