Draw two ghosts on opposite pages of a hardcover book. (You can Google "ghost template" for something to trace, or freehand them!)
Use a craft knife to cut out the ghost shapes, leaving them attached at the bottom.
Fold ghosts forward and crease at the bottom to stand upright. (You can reinforce them at the back with a little piece of paper to help them stand, if necessary.)
Punch out or draw on eyes.