Preheat the oven to 180°C/350°F/Gas 4 and lightly grease a large flat baking tray.
Beat the sugar and butter together until really creamy and light.
Add the egg and vanilla extract and mix well.
Gradually add the flour and mix until dough is formed – bring it together with your hands at the end.
Wrap in cling film and chill for one hour.
Roll the dough out on a lightly floured board to a thickness of around 3 to 4mm. Cut with ghost cutters.
Arrange them greased baking tray.
Bake in a oven approximately 10-12 minutes or until golden brown and firm.
Allow to cool for 12 minutes before touching, then transfer to wire rack to cool fully.
Make the icing by mixing the icing sugar with one tablespoon of warm water – the icing should be thick to allow you spread it on the cookie with a knife. Don’t make it too runny – if you do, add more icing sugar.
Decorate with tube of black icing to create the outline of the ghost and Smarties to make the eyes!