Picture of Ghosts, easy Halloween
i saw these at Micheal's for $4 and figured I could make them at home for free, and Halloween decor should be free or close to it.  Almost too easy to publish, but a nice simple project to liven up the holidays.  Easy for kids. 
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Step 1: What you need

Picture of what you need
White sheet.
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

Picture of Cardboard cutout
Cardboard is all you need for this step, and just the head and arms, the body will be the flowing fabric. 

Step 3: Add 3D Head

I had these pieces of foam I shaped into two halves of a ball.  Then I found that a tennis ball works quite nice.

Step 4: Add Fabric

Picture of Add Fabric
I cut out a square of linen, bed-sheet, white stuff.  I had some laying around, but the thrift store would have a big sheet for about a $1.
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.

Picture of Finishing touches.
This is probably best hanging from someplace. 
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.