I made sugar cookies using my Red Velvet Sugar Cookie recipe.
I cut them into small circles, and once they were cooled, I frosted them lightly with white cookie icing (I used store bought cookie icing, because I was in a hurry. You could use homemade royal icing). You need to make sure it is hardening icing.
Once the icing was set, I painted the backs of the sugar skull wafer paper with corn syrup and pressed them onto the cookies, then put the cookies upside down to press the wafer paper onto the cookies.
After they were all set, I piped a little more cookie icing (red!) around the edges to hide the transition between wafer paper and cookie.
That's it! They were a good amount of work, but it is such a cool effect, I hope that they are appreciated! I brought some in to work, and my co-workers really enjoyed them.
Wafer paper is fun and I want to play with it more. I hope that I inspire you to try it out.