ROW 33: Sc next 3 sts, (sc dec next 2 sts, sc next 5 sts) 4 times, ch-1, turn. (27 sts)
RND 34: Sc ea st across, sl st top beg sc, ch-1, turn.
RND 35: Rep rnd 15 of pumpkin.
RND 36: Rep rnd 16 of pumpkin.
RND 37: Rep rnd 17 of pumpkin.
RND 38: Rep rnd 18 of pumpkin.
RND 39: Rep rnd 19 of bat, fasten off.
Sew base to bottom of ghost. Cut out eyes, mouth and arms from felt. Glue in place. Sew tog to pumpkin as for bat.