Make little ghost favors using a whole walnut for the head and a double Kleenex for the "sheet" and tie thin orange and black ribbons around the neck. Use a fine marker for eyes and mouth. (I made these one year for trick or treat and put coins in with the walnuts. Of course, I told the parents to watch the little ones with the money.) Booooo
There was a similar idea in "Good Housekeeping" magazine last year, except they used Tootsie-roll pops draped with napkin or paper towel, then the pops were inserted into a pumpkin. Makes a great "ghostie" pumpkin.
You can also use walnut halves when it's not Halloween.
They make great tortoiseshells - just add feet and a head, from bits of coloured magazine pages, you don't even have tocolour them in except for 2 dots as eyes.
Or else make ladybirds; divide in black marker,add dots,bits of pipecleaners for anteannae.. or esle on a tree collage, they will make 'fruits' - just add stalks and leaves. Good for toddlers and kindergarten art classes.