Cut your black paper into small ovals for eyes and a larger oval for the mouth. Glue them near the top of the toilet paper roll to form your ghost face.
Place a tealight candle inside each roll to create the glowing effect.
Drape tissue paper or cheesecloth over the roll, letting it hang loosely to mimic a ghostly body. You now trim the bottom edges for a tattered look.
Punch a small hole at the top and thread a string through for hanging. Then secure with a knot.
Hang your glowing ghost lanterns in clusters or along a window for a magical floating display.