There is 1 Dead Ghost to be found in Tower Watch. They can be collected on any time while you are in the Tower. Each Ghost can only be collected once per account.
Ghost 1[edit]
When you appear in the Tower, head over to the left. As you approach the Hallway you will see a staircase leading up. Take it on upward:
Once at the top of the stairs, head over to the right. You will see the Dead Ghost sitting in plain sight. It is one some of the crates there:
