If using wood or acrylic, use your favorite cut and engraving settings for the material. 

If using cardboard, I recommend scoring the text rather than engraving. 

Size is also variable. Cut using the settings provided will make a tool that is about 5in (13cm) and will produce a tassel that is about 3 1/2in (9cm) but a smaller tool will make smaller tassels, and a larger tool will make larger tassels. 

Additional supplies include: yarn, scissors, a pipe cleaner, and a permanent marker. 

Note that the pipe cleaner and marker make this a more accessible craft, but if you would prefer to use yarn to tie your tassels this will work just as well! You can also thread a few beads on the yarn prior to wrapping for eyes. 

to make the tassel: 

1. cut a short length of yarn and lay on the side of the ghost
2. wrap yarn around the ghost body and short yarn
3. wrap the middle of the pipe cleaner around the yarn and twist to secure the wrapped yarn
4. carefully pull the loops off the ghost body
5. tie short yarn into a hanging loop by tying a square knot against the top of the tassel and an overhand knot at the ends of the yarn. 
6. twist the pipe cleaner into a bow shape
7. trim the ends of the yarn 
8. draw on a face with the marker
9. Get Spooky! 

You can make several ghosts and tie them to a longer length of yarn to form a garland!