In a mixing bowl, whisk together flour, baking powder, baking soda, and salt.

In another bowl, cream together the softened butter and granulated sugar until light and fluffy.

Beat in the egg and vanilla extract until well combined.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Preheat the oven to 350°F (175°C).

Roll out the dough on a floured surface to about 1/4 inch thick.

Use a ghost-shaped cookie cutter to cut out cookies and place them on a baking sheet lined with parchment paper.

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

In a bowl, mix powdered sugar, milk, and vanilla extract until smooth.

Once cookies are cool, use the icing to cover the cookies in a ghostly white layer.

Place chocolate chips on the icing to create eyes.