Make cookies. Prepare cookie dough and roll out 1/8 in. thick. Cut out five ghosts and 14 tombstones using cutters from set. Bake and cool completely.
Prepare Color Flow icing. Tint portions black and gray; reserve some white. Using tip 3 and full-strength gray Color Flow icing, outline tombstone cookies. Using a cut parchment bag and thinned gray Color Flow icing, fill in tombstone cookies. Let dry.
Using tip 3 and black Color Flow icing, pipe spiders and cracks and write RIP on tombstone cookies.
Using tip 3 and full-strength white Color Flow icing, outline ghost cookies. Using a cut parchment bag and thinned white Color Flow icing, fill in ghost cookies. Let dry.
Using tip 3 and full-strength black Color Flow icing, pipe facial features on ghost cookies.
Once cookies have dried at least 24 hours, attach ghosts to the back of the tombstones using full-strength Color Flow icing. Prop tombstones with cotton balls underneath and let dry.
Attach lollipop sticks to back of ghosts using full-strength Color Flow icing.
Bake and cool cupcakes. Prepare buttercream icing and tint portions green and black. Using tip 233 and green buttercream icing, pipe grass on top of cupcakes.
Make tree trunk. Cut 2 in. off the top of the cone so it is 10 in. high. Wrap cone and 6 in. board in Fanci-Foil. Melt Candy Melts candy according to package directions. Spatula ice foil-covered board with candy. Immediately position cone on to cake board; chill to set in refrigerator.
To make holes for tree branches, poke 14 holes into cone in various areas using narrow end of tip 2A. Cut foil into small squares, 1 1/2 in. x 1 1/2 in., and wrap around narrow end of tip 2A. Insert foil squares into holes in trunk.
Pour melted candy over cone and use spatula to make it look like bark. Chill to set.
Make tree branches. Break a few pretzel rods into smaller pieces. Dip all rods in melted candy, leaving 1 in. bare on whole pretzel rods. Place rods on parchment paper-covered jumbo sheet pan. Chill to set.
Attach smaller pretzel rods to larger ones using melted candy. Chill to set.
Assemble tree. Make sure holes in tree trunk is free of candy. Place whole pretzel rods in holes. Secure by piping a small bead of melted candy around pretzel. Chill to set.
Attach icing decorations and candy onto tree trunk using melted candy. Hold in place until secure. Once completed, chill to set.
Make eyes and mouth. Form two 1 oz. balls of white fondant. Using tip 3 and black buttercream icing, pipe pupils. Attach to tree using melted candy. Using tip 3 and black buttercream icing, pipe mouth.
Insert cookies into cupcakes and arrange around tree.