Round 1, white yarn - Ch2, make 6sc in 1st ch. [6sc]
Round 2 - 2sc in the next 6-sts. [12sc]
Round 3 - (sc in next st, 2sc in next) rpt 6 times. [18sc]
Round 4 - (sc in next 2-sts, 2sc in next) rpt 6 times. [24sc]
Pull the yarn tail tight to close the first round made, and fasten off the tail. There is no need to cut the yarn tail, tuck it inside the cavity when adding the stuffing. Rounds 5-8 - Sc in each st. [24sc]
Round 9 (arms) - sc in next 6-sts, in next st (sc, ch5, sc in 2nd ch from hk, sc in next 4-sts), sc in next 10-sts, in next st (sc, ch5, sc in 2nd ch from hk, sc in next 4-sts), sc in next 6-sts. [24sc and 2 arms made.]
Insert safety eyes evenly between the arms and in between rounds 7 and 8, placing them five stitches apart.
Rounds 10 - 12 - Sc in each st. [24sc]
Note: Rounds 13 -14 will be worked into the top of the same stitches in round 12. Round 13 is worked into the front loops only (FLO) of round 12, and round 14 is worked in the back loops only (BLO) of round 12.
Round 13 (ruffle), FLO of round 12 - *(dc, tr, dc,) into st, sl st in next st*, rpt from * to * 12 times. [12 x (dc, tr, dc) and 12 x sl sts]
Round 14 (start of base), BLO of round 12 - sc into each st around. [24sc]
Round 15 - (sc in next st, sc2tog) rpt 8 times. [16sc]
Add some stuffing but don't overfill because you may find that it gets in the way of crocheting the last two rounds.
Round 16 - (sc2tog) rpt 8 times. [8sc]Cut yarn, (leave a long tail for sewing), and fill the ghost with more stuffing before closing the hole.