Nothing new, but in case you've never seen them before.
spherical shaped suckers (lollipops), like Tootsie Pops(tm)
white facial tissues, or small squares of white fabric
orange or black ribbon or thick yarn
fine point marker
Place a tissue or two or a square or fabric onto a flat surface. Centre top of sucker on top, stick pointing straight up and away from the tissue or fabric.
Bring edges of fabric up to cover sucker. Hold in place by tying a length of ribbon around the stick to form the ghost's head.
Draw eyes and mouth onto fabric or tissue with marker.
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