For the witch hats:
Use Fudge Stripe cookies, Kisses, and icing(whatever color desired).
I iced the ribbon before putting the Kiss on.
For the ghosts:
Use Vanilla Almond Bark, Nutter Butter cookies, and mini chocolate chips.
Melt the Bark and dip the cookies. Then, place eyes on cookie. *(Hint: If bark hardens, just reheat)*