You will need:
Black felt 12 inches by 7 inches
2 pieces 12 inches long of about 1 inch orange grossgrain ribbon
Small amount of white felt for the ghosts- I used about a 4 by 4 inch piece each
Black fabric marker to make the face.
I found a cute ghost applique by googling for "cute ghost applique", I printed it, cut it out, and used it as my ghost pattern. It turned out pretty cute.
First, trace the ghost pattern onto a piece of felt and cut it out. Draw a face on the ghost. Fold the piece of black fabric in half to see where you want to place the ghost. Keep in mind you will be folding the top in a half inch to make the handles. Than use your machine to sew the ghost onto the felt.