Skeleton Bowser

Skeleton Bowser (A.K.A Dry Bowser, Skeletal Bowser, Bone Bowser, Bowser Bones) is just Bowser in the form of bones. He first appears in New Super Mario Bros. after you you drop him into the lava. He could have appeared in the previous games but spriting resources weren't advanced enough to create him. Bowser Jr. revives him in some kind of magic pot on the last level and you have to defeat him again. Are Dry Bones created the same way?