Place egg whites in a small bowl; let stand at room temperature for 30 minutes. Add extracts and vinegar; beat on medium speed until soft peaks form. Gradually beat in sugar, 1 tablespoon at a time, on high until stiff glossy peaks form and sugar is dissolved, about 6 minutes. Beat in food coloring if desired.
Cut a small hole in the corner of a pastry or plastic bag; insert a #10 round pastry tip. Fill bag with egg white mixture. Pipe 1-1/2-in.-diameter ghosts onto parchment paper-lined baking sheets. Add two chips on each for eyes.
Bake at 250° for 40-45 minutes or until set and dry. Turn oven off; leave cookies in oven for 1 hour. Carefully remove from parchment paper. Store in an airtight container. Yield: 2-1/2 dozen.