In a medium bowl sift together flour, cocoa and salt. Set aside.
In a large bowl, cream together butter and both sugars for one minute, then add the egg and combine, add vanilla and beat together.
Add flour mixture and beat on low and then increase to medium and beat only to just combined. Remove to a large piece of parchment paper and gently bring the dough together, the dough will be soft. Then wrap the dough in the parchment paper and refrigerate it for 30 minutes.
Remove the dough from the fridge and roll it out, and cut out circles with medium sized round cutters, place on parchment paper lined cookie sheets and refrigerate for another 30 minutes.
Remove from the fridge and bake for approximately 10-12 minutes. Let cool completely before frosting.
Pre-heat oven to 180° and line one or two cookie sheets with parchment paper
In a medium bowl with mixer at medium speed whip egg whites until they reach the stiff peak stage, then continue beating and add the sugar a tablespoon at a time and continue to beat on high for approximately 6-7 minutes until the mixture becomes and shiny and glossy and very stiff. Spoon mixture into a piping bag with a medium to large round open tip. Make round peaks in the shape of ghosts on prepared baking sheets.
Bake in pre-heated oven for approximately, (place the handle of a wooden spoon in the oven door to keep it open slightly making sure of no moisture buildup), 2 - 3 hours or until baked (when the ghosts come off the paper cleanly leaving no meringue behind, they are done). Once ghosts are baked, turn off oven, and let the ghosts cool down completely in the oven (leaving the handle in the door). Once ghosts are dry attach the eyes with a little bit of the whipped cream.
In a medium bowl whip the cream and mascarpone until very thick stir in enough food coloring to reach desired shade.
Place a tablespoon of whipped cream on a each cookie and top with a meringue ghost. Enjoy!