01 - 
                Preheat oven to 190°C. Line two large baking sheets with silicone mats or parchment paper to prevent sticking.
              
              
              
                02 - 
                In a large bowl, beat softened butter and sugar with an electric mixer on medium speed for 3 to 4 minutes until light and fluffy.
              
              
              
                03 - 
                Add the egg yolk and almond extract to the creamed mixture; beat until smooth and fully combined.
              
              
              
                04 - 
                Sift flour, cocoa powder, and salt together. Gradually add to the wet ingredients, mixing on low speed until just combined and dough forms a cohesive mass.
              
              
              
                05 - 
                Form uniform 2.5 cm balls using a small cookie scoop. Place on prepared sheets spaced 2.5 cm apart. Press a thumb or spoon into center of each ball to create a well; sculpt ghost tails as desired with a spoon handle.
              
              
              
                06 - 
                Bake at 190°C for 8 minutes until tops lose shine and feel set. Remove from oven and allow to cool completely on baking sheets.
              
              
              
                07 - 
                Heat heavy cream in the microwave for 1 minute until steaming. Add white chocolate and let sit 2 to 3 minutes. Whisk until smooth, reheating gently in 15-second intervals if needed.
              
              
              
                08 - 
                Divide ganache; tint half with orange gel food coloring for pumpkin cookies. Leave remaining ganache white for ghost cookies.
              
              
              
                09 - 
                Spoon approximately ½ teaspoon of ganache into each cookie well. Top pumpkin cookies with green sprinkles and ghost cookies with paired black sprinkles as eyes.
              
              
              
                10 - 
                Store decorated cookies in airtight containers layered with parchment paper for up to 4 days. Bake cookies in advance without filling for up to one week at room temperature or freeze up to three months.