Hello, this is my very first Instructables tutorial, so please bear with me. I'll be showing you how to make simple tissue ghosts. I apologise for the weird angles - I used my computer's camera for the pictures.
You will need a pair of scissors, glue stick (liquid glue would probably work fine too), some white ribbon or white string, and two tissues per ghost. Also, a gentle hand - tissue is delicate!
If you're short on tissues for some reason, scraps of soft white material work well as a replacement for the crumpled tissue
Step 1: Prepare the Body
Crumple up your tissue that is in disrepair and wrap it with smoother tissue, by putting it in the middle of the tissue and folding the tissue up around it. This will give it a defined head and tail.
Step 2: Prepare the Ribbon/string
Cut the ribbon to about 4 inches - it's fine if it's a little longer, but don't go much shorter. Put glue on the end on one side, about 1 or 1/2 inch down.
If you're using string, cut it to more like 5 inches - you'll need the extra length to tie it. You won't need any glue for string, though you may want to glue it to make it more stable.
Step 3: Put the Two Pieces Together
If you're using string, just tie it between the "head" and the "tail". Reinforce with glue if you wish, or simply double-knot.
For ribbon, wrap the ribbon around the "neck" glue side facing in. The ribbon should be loose, but not so loose that you can see the space between ribbon and tissue. When the tail is pushed up, the circle made by the ribbon should be big enough to admit at least a nickel, but not a half-dollar. Some people prefer to cinch the neck tightly, but I do not.
Step 4: When You're a Ghost, the Sky's the Limit
Now that you have your generic ghost, you can do all sorts of things with it. You can draw a face on it with watercolor or sharpie (it's tissue, so be gentle). People have had success with colorful ribbons and strings around the neck. The classic way to display these ornaments is by hanging them with a string. A Google Images search for tissue ghosts yields excellent ideas.