Step 1: What you need
Cardboard, preferably thick, double corrugated.
A hollow ball of some kind. Tennis ball racket ball,
Thread, wire, rope.
Knife, eXacto knife,
Step 2: Cardboard cutout
Step 3: Add 3D Head
Step 4: Add Fabric
Find the middle and stick the head there, let the rest fall dramatically over the inner form. Then tie a string, noose, or wire around the neck to keep the shaped.
Step 5: Finishing touches.
Add a string on top.
You can decorate by adding eyes and mouth with a Sharpie. Cutting the fabric to have more ragged flowing feel. I was tempted to scorch the edges with a lighter to add a spooky touch. Maybe I will still do that.
I think they could go without the eyes or mouth, but my four-year-old said they needed eyes, and I found on some issues it is not worth arguing with a four-year-old. That is what I hope you take away from this instructable.