Two ghosts in simple white sheets, each with two black eyes and a small round mouth, stand close together on a stretch of pale sand. Behind them a dark headland fades into mist, and low waves fold into foam along the shoreline.

The painting uses a nearly monochrome palette of storm greys against warm cream sand. Loose, broad brushwork gives the clouds weight and softens the horizon into haze. The result is quiet and a little eerie, though the ghosts look gentle rather than frightening.