This shroud looks like a ghostly, translucent version of a winding cloth used to wrap a body for burial.

While wearing a ghost shroud, you gain a +1 deflection bonus to Armor Class. In addition, all your melee attacks can affect incorporeal creatures as if you were wielding a ghost touch weapon.

Prerequisites: Craft Wondrous Item, create undead, Knowledge (religion) 5 ranks.
Cost to Create: 2,500 gp, 200 XP, 5 days.