These are the ingredients. Plus you will need a filling for the sandwich. I made an egg filling this time.

The tools used are these. You will need a clean paper punch, a small cookie cutter, a small knife, and a small pair of scissors. I bought them all at a 100 yen shop (the Japanese equivalent of a dollar store).

Cut the mouth with the knife. Make it wide horizontally.

Take the mouth part off. Even if it's crooked, it will be hidden by the tongue so it's ok! The removed mouth part will be used later.

Cut the roll lengthwise in order to fill it.

I made it into an egg salad sandwich this time. (Chopped boiled egg, mayonnaise, salt and pepper). You can stuff it generously! Take care that it doesn't spill from the sides.

Cut the ham to make the tongue. Chop up the leftover ham and add it to the filling.

Make a longish, non-pointy heart shape. Make a small cut in the top indented part...

...and spread to the sides to make it more tongue-like.

Position the tongue. Pinch the bottom of the roll to make it more ghost-like.

Make the hands using the part you cut off for the mouth. Cut the removed strip in half with scissors...

...then cut each half into teardrop shapes. If they are too thick, pluck some of the bread off the other side.

Make the eyes. Use the rounded side of the cookie cutter to cut circles out of the sliced cheese.

Then cut a portion off the cheese rounds as shown.

You'll have two crescent moon shaped eyes.

Make the triangle for the forehead. Cut off a corner of the cheese with a knife. (This turns the ghost into a Japanese ghost. If you want a western style ghost, omit the triangle.)

Here it is with all the parts so far placed on the roll. The ham and cheese are simply placed on the bread. The hands are stuck on with mayonnaise or honey.

Make the eyes. Punch out circles of nori with a paper punch.

Place the nori eyes, and it's done!!!

I've used it in a bento. Great for charaben!