Spread garbage bags on your table to make things easier to clean up.
Pour Elmer’s glue in a large bowl or container, and then dilute the glue by 50 percent.
Dip the cheesecloth in the bowl and saturate it with the glue/water mixture.
Pull it out of the bowl and form your ghost. You will want to stretch out the cheesecloth so that it doesn’t adhere to the can.
Let it dry overnight. When the cheesecloth is dry, pop the balloon with something sharp, then gently peel it off the cheesecloth. The head may sink in when you do this, but after removing the balloon you can easily reshape it.
Cut out your eyes and mouth with black felt and glue to the ghost. (You can also use googly eyes.)