To make one of these you need:
1 ribbon or pipe cleaner or string
You just crumple up one tissue, wrap the other around it (creating the head), and tie the ribbon (or string or pipe cleaner) around the neck, to hold it in place. Then add the face with a marker.
We made about 70 of them this morning (a whole box of tissues worth). We are using them for invitations to a Hallowe'en event, so we needed a lot of them :)
Talia was able to do everything except tie the knot in the ribbon (pipe cleaner probably would've worked better for her).
She would do one 'job' for a while & then suggest that we switch jobs.
She went from crumpling the head, to cutting the ribbon, to putting the finished ghosts in the bag, to wrapping the ribbon (I got the knot ready, then she pulled the ends to make it tight).