I think it was somewhere between S2 finale and S3 premiere. I think she really loved him as a friend in the first 2 seasons but then Stefan left and they spent the whole summer together and I think with every episode of S3 Elena was falling for Damon more and more. :)

I completely agree with OTHjovana. All of that is true.

Defo♥ ♥

I think this is the first big hint of something beyond just friendship and attraction. She was always attracted to Damon before this but I think this is where freelings started to develop. When she was in bed with him thinking he would die there was something more there, and Kat saw it too.