Start by gathering all your ingredients for the Ghost Cookies. Preheat your oven to 350°F (175°C). Cream together the unsalted butter, granulated sugar, and brown sugar until light and fluffy.

Incorporate the egg and vanilla extract, mixing until well combined and the dough is smooth.

Whisk together the flour, baking soda, and salt in another bowl. Gradually add this to your wet ingredients, mixing until no flour streaks remain.

Scoop the dough and shape into ghostly figures on a prepared baking sheet. Leave space between each cookie.

Bake for 10-12 minutes or until edges are golden. Let cool on the pan for 5 minutes, then transfer to wire racks.

Prepare the icing by sifting powdered sugar into a bowl and adding milk and vanilla extract until desired consistency is achieved.

Once cookies are cooled, decorate with icing to create ghostly faces and let the icing set for about 30 minutes.