Boo!  These adorable sugar-cookie ghosts will entice tricksters young and old. 

 

1. In a medium bowl, mix together the flour, baking powder and salt; set aside. In another bowl, using a mixer set on medium, beat the butter and 1 cup of the sugar until light and fluffy. Beat in the eggs, one at a time, beating well after each; add the vanilla.
 
2. With the mixer on low, gradually beat in the flour mixture until well blended. Divide the dough in half and shape into disks; wrap in plastic wrap. Chill the dough for 3 hours or overnight.
 
3. Preheat the oven to 350F. Lightly dust the work surface with flour and sprinkle some of the remaining sugar on top of the flour.
 
4. Using a floured rolling pin, roll one dough half to an 1/8-inch thickness. Using a sharp knife, cut out free-form ghost shapes, rerolling scraps for additional cutouts. Place the cutouts 2 inches apart on ungreased baking sheets. Repeat the cutting process with the remaining dough. Bake the cookies until golden, 8 to 10 minutes.
 
5. While the cookies are still warm, sprinkle with the remaining sugar. Transfer the cookies to wire racks to cool.  Place the melted chocolate in a resealable plastic bag and snip off 1 corner. Use the chocolate to pipe an outline and eyes onto each ghost cookie.
 
Tip
If you want the chocolate on the cookies to set faster, pop them into the refrigerator after piping the chocolate and let them chill for a couple of minutes.