Each child can make his own friendly ghost out a white balloon and a piece of white fabric. Blow up the balloons and give one to each child. Help him gently draw on a ghost face using black marker. The knotted end is the top of the ghost's head. Cut pieces of translucent white fabric into squares large enough to cover the balloon. Cut out a small square in the center of the fabric and center it over the knot. Help children tie the fabric together at the bottom of the balloon with white ribbon and hang ghosts from string.
Carving real jack-o'-lanterns would be difficult in a preschool classroom, but making them out of paper is simple. Trace pumpkin shapes onto orange paper and give two to each child. Help children cut out the shapes, then pass out black markers or crayons. Ask children to decorate both pumpkins with faces. Staple each child's pumpkins together, face side out, leaving a gap at the top. Help children stuff the pumpkins with cotton or paper, then staple the gap closed.
To make preschool-friendly skeletons, buy a variety of small pasta such as elbow macaroni, penne and corkscrew pasta. Set out the dry pasta pieces in bowls and give each child a piece of black construction paper and a bottle of glue. Make an example skeleton or show children some pictures of simple skeleton drawings. Help children draw skeleton shapes on their papers with glue and cover the glue with pasta. Each child can choose one part of the body to re-create in pasta, or make an entire skeleton.
Since Halloween is all about dressing up, let children try on different characters by creating masks. Give each child a half of a paper plate. Punch holes in the sides of the pieces and tie on elastic to keep the mask in place on a child's head. Help children cut out eye holes in their plates, then set out art supplies and let children go wild decorating their masks. Hold a practice Halloween parade by having the class march around the school in their masks.