Use an electric mixer that is set on high speed to whip the egg whites until they are frothy.
Gradually add the sugar
Mix in the cream of tartar
Keep mixing until the mixture is stiff. It should hold its shape if you lift it with a spoon.
Line a baking sheet with parchment paper.
Spoon meringue into a piping bag that has been fitted with a wide writing tip
Squeeze meringue ghosts out onto the parchment paper by applying pressure and pointing the tip straight down to form a circle, lift the tip up above the first circle formed and squeeze another smaller circle, do it once more to form the head of the ghost. If you want to give the ghost a pointed hat, then pull the tip up while gently applying pressure and let the pressure go while pulling the tip over into a curved pointed hat.
Bake the meringues for 45 minutes. The tops will start to turn a light brown.
Let them cool completely, and then decorate them with black cookie icing
A tip for decorating your ghosts. Do not squeeze out too much icing, and not on a completely vertical section of the ghost. If you do, the icing will give into gravity and start to drip down.