Has a full skeleton underneath!

"Pumpkin people wear costumes consisting of two pumpkins for their heads and bodies (except for the feminine ones, who only have pumpkin heads), with faces carved and painted on. Their arms and legs appear to be made of straw, and feminine pumpkins have straw hair (in braids, pigtails, down, or covered). All of them wear some sort of clothing (Dresses, shawls, head-wraps, and ties) which may be made from corn husks or straw, as well as straw, cloth, and bird-nest hats.

At the end of the episode, it is revealed that the pumpkin people are living skeletons, wearing costumes made from their harvested crops."

Works Cited
https://over-the-garden-wall.fandom.com/wiki/Pumpkin_People