Ingredients:

  Amount  Measure       Ingredient -- Preparation Method
--------  ------------  --------------------------------
   1      bag           tootsie pop suckers
   1      box           white tissue or white paper napkins
                        orange yarn -- thread, ribbon etc.
   1                    black marking pen

Preparation:

Take a round-headed lollipop. Lay the head in the center of a white handkerchief (disposable tissue or cloth depending on how classy/expensive you want). Fold and gather the handkerchief down around the stick and tie just below the head with orange yarn, thread, ribbon or a rubber band. Add 2 black dots for eyes. Voila - a ghost. These make good party favors or treats for trick or treaters. I've got a book that suggests writing the invitation around the outside of the handkerchief before assembling and mailing them in padded envelopes