>>32998117Making it a white ghost, as opposed to Pokémon's usual grey-purple/grey-blue ghosts, seems like a must.
Other than that, you would probably either base it on a regular animal with ghostlike properties, (like, a spooky nocturnal lemur or something,) or, an inanimate object. One that just works for 'Normal', like a pillow. The classic pillowcase ghost is great for this but very obvious.
When Gen 7 was coming out, there was a fake list that had a Normal/Ghost line. It was a pillowcase ghost that evolved into a floor mat, that evolved into a bed. The idea seems weird but I'm pretty sure there are Japanese legends about both of the last two things, so it's actually great logical progression. And the idea of a ghost bed pokémon would just serve well as a comic item.