Draw or print a simple ghost shape on the A4 template, about 20 cm tall, with a slightly wavy bottom edge and two small rounded bumps for arms at the sides. Cut it out as the template.
Lay three sheets of white tissue paper on top of each other and trace around the template with a light pencil mark. Cut through all three layers at once, or use the template as a guide for tearing a rough edge for a softer look.
Draw two oval eyes and a small O-mouth on the top layer with the black marker. Press firmly but gently so the marker does not bleed through all three layers.
An adult tapes the multi-layer ghost to the inside of the window using small pieces of clear tape at the corners and midpoints. When backlit, the layered tissue glows without being see-through.