We used:

• tissue paper
• Kleenex
• cotton balls
• crepe paper
• glue
• googly eyes

I drew a ghost outline with white crayon on dark paper – black would be best but my black construction paper seems to have walked away from our art area.  I had to make do with dark blue! 

Then I gave Ladybug the glue and a pile of white objects and I let her glue away!  Soon the older kids insisted on participating so everyone made their own ghost.  When they were done I helped them glue on the eyes.  Now we have cute little friends on our wall for decoration!