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Beat butter and sugar in a stand mixer with a paddle attachment on medium speed until light and fluffy.
In a medium size bowl, whisk together flour and salt. With the mixer on low, slowly add flour mixture to butter mixture. Increase speed and mix until dough pulls away from the sides of the bowl and forms a ball.
Divide dough into two disks and wrap each in plastic wrap. Chill for 30 minutes.
Preheat oven to 325 degrees F. Line a baking sheet with parchment paper or silicone baking mat; set aside.
Unwrap one disk of dough and roll out on floured surface. Dough should be about 1/4-1/2 inch thick. Using a 2 1/2-inch ghost cookie cutter, cut out dough and place ghosts on prepared baking sheets.
Place one pecan half in the middle of the cookie and gently fold arms up over the pecan half. Repeat with remaining dough and pecan halves. Using the flat end of a bamboo skewer press two eyes into each cookie.
Bake cookies for 18 to 20 minutes or until they are set and very lightly golden at the edges.
Allow cookies to cool completely before serving. Makes 24 cookies.