Cut the handles off of one grocery bag. Save them.
If the bag has any store markings on the front, cut off the front of the bag.
Roll the second grocery bag and the front from the first grocery bag, into a ball. Place this into the center of the first grocery bag and bring the edges together to form the head.
Using one of the bag handles, wrap it around the head and tie into a knot. Fluff out the ends of the handle to form arms.
Use the magic marker to make eyes and mouth.
With threaded needle, insert needle through the head (into both bags so thread won’t pull out) to form a string to hang your ghost.
Make several to hang around the house or on the trees outside as yard decorations!