Combine butter and corn syrup together in a small bowl.
Add 2 cups powdered sugar and your choice of extract and beat until well combined. Add extract 1/2 teaspoon at a time until the mixture reaches your desired flavor.
Stir in an additional cup of powdered sugar.
Turn bowl onto a cutting board sprinkled with last cup of powdered sugar.
Knead the mixture until sugar is absorbed and is completely smooth.
Shape into 1 inch balls and roll in granulated sugar.
Flatten gently with a fork.
Gently pinch the top third of the patty and shape it into a head by flattening gently with your finger. Use mini chocolate chips for the eyes and mouth or a regular chocolate chip for the mouth.
Use a toothpick to make “waves” in the body of the ghost.
Let candies stand, uncovered, at room temperature for 1 day.
Store in an airtight container.