From the Super Mario Wiki
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Paper Boo are paper forms of Boos that appear as enemies in Mario & Luigi: Paper Jam. Paper Boos attack by getting into a stack in front of one of the bros., and then running into them if they are not hit with a hammer. They can also attack by separating their copies and floating over a bro in a motion similar to that of Boo Buddies. The bro must jump on them through a gap in the circle in order to avoid damage. Paper Boos are found in the west side of Gloomy Woods, and also assist King Boo in battle by holding Paper Mario. Stronger Paper Boos appear in Neo Bowser Castle, assisting Nabbit in battle during the mission Bad Nabbit.
Rare, shiny variants can also appear in place of the regular Paper Boos in the same area. These Paper Boos have greater stats and always drop either a Boo Biscuit or a LV 2 Character Card when defeated, though their methods of attack remain the same.