If your reasoning isn't supported by a contributing medical condition which requires such a procedure, the IRS generally will not permit the deduction for the expense." You may not deduct medical expenses for cosmetic surgery; specifically, procedures undergone with the intention to merely enhance your appearance.
The IRS says: "You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma or a disfiguring disease."
That said, what if it had some functional benefits?