Prepare the Dough: Use a stand or hand mixer to cream together the butter and sugar on medium speed until the mixture is light and fluffy. In a separate medium-sized bowl, whisk together the flour and salt. Turn the mixer to low and gradually add the flour mixture to the butter mixture. Once incorporated, increase the speed until the dough forms a ball and pulls away from the sides of the bowl.
Chill the Dough: Divide the dough into two equal parts, shaping each into a disk. Wrap each disk in plastic wrap and chill in the refrigerator for at least 30 minutes.
Preheat the Oven: While the dough is chilling, preheat your oven to 325°F. Line a baking sheet with parchment paper to ensure that the cookies won’t stick.
Roll and Cut the Dough: Take the dough disks out and place between two large pieces of parchment paper. This takes away the need to add additional flour. Roll the dough out between the paper to ⅜" thick or around that size. Not too thin or it will break. Using a 3" ghost cookie cutter, start cutting out your ghostly shapes and place them onto the prepared baking sheet.
Insert Aluminum Foil: Scrunch a piece of aluminum foil into a small ball and place in the center of each ghost shape. Gently fold the arms of the ghost over the aluminum foil. This will create a space for the candy corn to be inserted later. If you wish, you can also use the flat end of a bamboo skewer or toothpick to gently press two eyes into each cookie.
Bake the Cookies: Place the baking sheet in the oven and bake for 18-20 minutes. The cookies should be set and only very lightly golden at the edges. Remove from the oven and allow them to cool on the baking sheet for a few minutes
Insert Candy Corn: Once the cookies have cooled enough to handle, gently remove the aluminum foil from the center of each ghost. Insert a piece of candy corn into the space you’ve created. If you want the candy corn to adhere well, add a tiny bit of cookie icing as glue and let it dry.
Cool and Serve: Transfer the cookies to a cooling rack and let them cool completely.