Here's what you need:
Ghost foam shape
Clear contact paper
Mod Podge or craft glue
Start with a foam ghost shape, or if you are more creative than me, cut out a ghost shape from craft foam.
Take your ghost foam shape and trace out a belly shape. I used the throw away tab from the top of a square tissue box, but a large circle will also do.
Cut out the belly shape with your exacto knife (be careful!).
Cut out a square of clear contact paper that covers the size of your belly cut out.
Peel and stick the contact paper onto the back of your ghost. I recommend reinforcing the edges with tape.
Flip your ghost over and apply 2 googly eyes with mod podge or glue. Cut out a small oval of black felt for the mouth and glue this on as well. Allow to dry.
That's it! Now your kids can have fun filling the ghost's belly with cotton balls. Mine had a blast filling it up, taking them off, and putting back on again. This is also a great addition to a busy bag!