A dog standing under a bed sheet with two holes cut for the eyes, its own ears poking through the top and its paws showing at the bottom. The drape of the sheet, and the way it falls in soft points, is what carries this one. The ghost in a witch hat does the same trick without the dog underneath.

A dog under a sheet, ears poking through.
Want to draw dog in a ghost costume yourself?
Here is dog in a ghost costume in 7 steps.
Draw the top of the sheet as a dome over the dog's head.
Let it fall in a wide bell shape, ending in soft points along the bottom.
Cut the two eye holes near the top, and the dog's face showing below them.
Add the two ears poking out through the sheet.
Draw the muzzle, nose and smile in the opening.
Add the front paws showing under the hem.
Finish with the tail poking out at the back.
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