You will need:
Black  marker or black paint 
Fishing line or thread
White Material
Scissors 
Stuffing of tissue paper or rags
 

Instructions:
A.  Cut the white material to the size ghost you want, you can make different sizes

B.  Insert some tissue paper or rags in the center of the material to forum a ball for the head.  Tie the neck with the fishing line or thread

C.  Paint a face on your ghost with a marker or paint 

If you make this a little larger it could be a wind sock