The chirping moms shares an easy way for kids to create a cute ghost with cotton balls, glue, and black paper to cut out and make an eyes and a mouth. You can also hang them with some yarn.
Good for ages 4 and up.
Get the instructions here:
http://www.thechirpingmoms.com/2012/09/halloween-projects-for-kids.html
Classified moms adds arms.
Get the instructions here:
The magic onions pulls the cotton apart and makes hanging ghosts adding on googly eyes.
Get the instructions here: