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Materials: Yarn suitable for a 3 mm hook in white and black, stuffing.
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For the Sheet :
1° With white yarn, start a magic ring and work 4 groups of three double crochets separated by 2 chains.
2° In each corner, work 2 groups of double crochets separated by 2 chains.
3° In each corner, work 2 groups of double crochets separated by 2 chains, and in every gap between the corners, work 1 group of three double crochets (then two, then three, and so on).
Continue for a total of 6 rows.
On the seventh row, change to black yarn and work a round of single crochets. On every fourth stitch, make a picot (after the single crochet, make 5 chains and close in the first chain). Finish with a slip stitch.

For the Head:
1° Start a magic ring with 6 single crochets.
2° Increase in every stitch = 12 sc.
3° Work 1 sc and 1 increase = 18 sc.
4° Work 2 sc and 1 increase = 24 sc.
5° Work 3 sc and 1 increase = 30 sc.

Work 5 rounds of 30 sc without increases.

11° Work 3 sc and 1 decrease = 24 sc.
12° Work 2 sc and 1 decrease = 18 sc.
13° Work 1 sc and 1 decrease = 12 sc.
Stuff and continue decreasing until the hole is closed.

With black yarn, embroider the ghost's eyes and mouth. Finally, sew the head to the center of the sheet.