Cute Ghost Cookie Cutter, 3 1/2". This shape doubles as a Tulip if turned upside down.. At Ann Clark, America's leading cookie cutter manufacturer, we know cookie cutters and the bakers who use them. Made of USA steel, each cookie cutter boasts the rigidity and precision edges required to cut through cookie dough and soft foods, and to last for generations. We test our products yearly to ensure that they are food safe. The techniques we have developed over three decades of manufacturing have set us apart, permitting us to create modern, complex shapes with crisp corners and intricate details.