In a large bowl, whisk together 2 cups of all-purpose flour, 1 teaspoon of baking powder, and ½ teaspoon of kosher salt.

In another bowl, cream 2 sticks of softened butter with 1 cup of granulated sugar until light and fluffy.

Beat in 1 large egg and 1 teaspoon of vanilla extract, then gradually stir in the dry mixture until a soft dough forms.

Wrap the dough in plastic wrap and refrigerate for at least 1 hour.

Preheat your oven to 350°F (175°C) and roll out the dough to about ¼ inch thick.

Use a ghost-shaped cookie cutter to cut out shapes and freeze for 10 minutes.

Bake the cookies for 10-12 minutes or until the edges are lightly golden.

Let the cookies cool on the sheet for a few minutes before transferring to a wire rack.

Combine 2 cups of powdered sugar, 2 tablespoons of corn syrup, and 1 tablespoon of milk, stirring until smooth.

Pipe the edges with icing, flood the middle, and let set for 30 minutes.

Pipe black food coloring faces onto each cookie.