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Preheat oven to 325 F. Line an 8x11 glass baking dish with foil, pressing it firmly into the dish and leaving 1-2 inches overhang. Spray foil with cooking spray. Set aside.
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In a medium bowl, sift together sugar, cocoa powder, and salt. Mix until combined.
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Pour butter into the sugar mixture, mixing constantly to blend. Add vanilla and eggs, one at a time, beating after each addition.
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Add the flour and mix just until combined.
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Stir in chocolate chips and caramel bits.
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Transfer batter to prepared baking dish, using a spatula to smooth the top.
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Bake for 25-30 minutes, until a toothpick inserted in the center comes out clean.
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Transfer baking dish to a wire rack and let cool completely. Once cooled, lift the brownies out of the pan using the foil overhang.
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Place brownies on a flat work surface or cutting board. Cut into ghost shapes using a cookie cutter. Add ears using a round cookie cutter.
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Dust ghost bodies with powdered sugar. Add the ears and use the edge of a damp paper towel or clean q-tip to draw eyes onto each ghost brownie.