One of my colleagues made these charming paper towel ghosts to hang over our office reception area for Halloween.

To make sure no one was really scared, she added little faces to each of the ghosts. The heads are crumpled up paper, although she said she could have used lollipops.
Tape holds the paper in the round head hanging by thread.
Cute project for kids to make.
After spooking, the ghosts can easily be recycled.
Trick or treat!