Place the cotton wool ball on the centre of the cheesecloth square.
Gather the cheesecloth up around the cotton ball to form a round head, with the cloth draping down around the pinecone below like a cape. Place the pinecone under the gathered cloth, pointed end upward, so the cloth drapes over it.
Tie the twine firmly around the neck, i.e. the gathered cloth just below the cotton ball, to define the head. The cloth should drape smoothly over the pinecone scales; tug the fabric down gently to seat it if it rides up.
Use the black marker to draw two small eyes on the cotton ball face: two dots about 5 mm apart.
Place the finished ghost standing on its pinecone base. The scales grip the surface it stands on, so these are more stable than they look.