Creating Ghost Sugar Cookies is straightforward if you follow these simple steps:

1. Preheat Oven: Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.
2. Mix Dry Ingredients: In a bowl, whisk together flour, baking powder, and salt. Set aside.
3. Cream Butter and Sugar: In a large mixing bowl, cream the softened butter and granulated sugar until light and fluffy.
4. Add Egg and Vanilla: Beat in the egg and vanilla extract into the butter-sugar mixture until well blended.
5. Combine Mixtures: Gradually add the dry ingredients to the wet ingredients, mixing until a soft dough forms.
6. Chill the Dough: Shape the dough into a disc, wrap it in plastic wrap, and chill in the refrigerator for 1 hour.
7. Roll Out Dough: On a floured surface, roll out the chilled dough to about ¼ inch thick.
8. Cut Out Cookies: Use a ghost-shaped cookie cutter to cut out cookies. Carefully transfer to prepared baking sheets.
9. Bake: Bake in the preheated oven for 10-12 minutes, or until the edges just start to turn golden.
10. Cool: Remove from the oven and let the cookies cool on the baking sheets for a few minutes before transferring them to wire racks to cool completely.
11. Decorate: Once cooled, decorate the cookies with royal icing. Use black food coloring for the eyes and mouth.

By following these steps, you will create delightful Ghost Sugar Cookies that are sure to impress everyone!