1 bag of round lollypops (such as Tootsie Roll Pop, Blow Pops, etc.)
1 box of white bathroom tissue
black or orange ribbon
black marker

1. Wrap the top of each lollypop with a piece of of tissue.

2. Tie the tissue just below the lollypop with a bit of ribbon. (for looks, you can tie a bow, or curl the ribbon by running the ribbon over one blade of a pair of scissors. You might need parental assistance for this)

3. Fluff the tissue to look like the bottom of a ghost.

4. Draw a face with the marker on the head of your ghost.

5. Pass them out for trick-or-treaters, your class, or just eat them yourself. However you choose to share them, they're sure to bring a smile!