Little Ghost head and body:

Rnd 1: Make a ring, sc 4 times into ring (4) (Remember to mark last stitch of each round)

Rnd 2: (starting in 1st sc on the ring) 2scinc, sc the last 3 stitches once each (5)

Rnd 3: 2scinc, sc the last 4 stitches once each (6)

Rnd 4: 2scinc, sc the last 5 stitches once each (7)

Rnd 5: 2scinc, sc the last 6 stitches once each (8)

Rnd 6: * 2scinc* repeat around (16)

Rnd 7: * 2scinc, 1 sc* repeat around (24)

Rnd 8: * 2scinc, 2 sc* repeat around (32)

Rnd 9 thru Rnd 17 : Sc around (32)

Rnd18: *2sctog, 2 sc* repeat around (24) Secure on safety eyes, and start stuffing head firmly!

Rnd19: *2sctog, 1 sc* repeat around (16)

Rnd 20: Sc around (16)

Rnd 21: * 2scinc, 1 sc* repeat around (24)

Rnd 22: * 2scinc, 2 sc* repeat around (32)

Rnd 23: * 2scinc, 3 sc* repeat around (40)

Rnd 24 thru Rnd 31: Sc around (40)

Rnd 32: 2sctog, 2sctog, sc the next 15 stitches once each, 2scinc, 2scinc, sc the next 15 stitches
once each, 2sctog, 2sctog (38)

Rnd 33: 2sctog, 2sctog, sc the next 14 stitches once each, 2scinc, 2scinc, sc the next 14 stitches
once each, 2sctog, 2sctog (36)

Rnd 34: 2sctog, 2sctog, sc the next 13 stitches once each, 2scinc, 2scinc, sc the next 13 stitches
once each, 2sctog, 2sctog (34)

Rnd 35: 2sctog, 2sctog, sc the next 12 stitches once each, 2scinc, 2scinc, sc the next 12 stitches
once each, 2sctog, 2sctog (32)
Rnd 36: 2sctog, 2sctog, sc the next 11 stitches once each, 2scinc, 2scinc, sc the next 11 stitches
once each, 2sctog, 2sctog (30)

Rnd 37: 2sctog, 2sctog, sc the next 10 stitches once each, 2scinc, 2scinc, sc the next 10 stitches
once each, 2sctog, 2sctog (28)

Rnd 38: 2sctog, 2sctog, sc the next 9 stitches once each, 2scinc, 2scinc, sc the next 9 stitches
once each, 2sctog, 2sctog (26) End. Stuff body firmly, and hold both layers of the last round
closed, and sew thru both layers to close the body.

Arms: make 2

Rnd 1: Make a ring, sc 8 times into ring (8) (Remember to mark last stitch of each round)

Rnd 2: (starting in 1st sc on the ring) sc each stitch once (8)

Rnd 3 thru Rnd 6 : Sc around (8) End. Lightly stuff each arm, and sew them to the body at the
neck. With a scrap of black yarn and yarn needle, embroider smile!