1. Cream together butter and sugar until light and fluffy.

2. Beat in egg and vanilla extract until combined.

3. Whisk flour, baking powder, and salt in a separate bowl.

4. Gradually mix dry ingredients into wet ingredients until a smooth dough forms.

5. Shape dough into a disc, wrap in plastic wrap, and refrigerate for at least 30 minutes.

6. Preheat oven to 350°F and line a baking sheet with parchment paper.

7. Roll chilled dough to 1/4 inch thickness on a lightly floured surface.

8. Cut ghost shapes using a cookie cutter and place them on the prepared baking sheet.

9. Bake for 8–10 minutes until edges are set and lightly golden.

10. Allow cookies to cool on the sheet for a few minutes before transferring to a wire rack.

11. Prepare royal icing and adjust consistency for outlining and flooding.

12. Outline and flood each cookie with white icing, then add candy eyes or chocolate chips while icing is wet.

13. Let decorated cookies dry uncovered until icing is completely set.