The Restless DeadDMs, please be aware, under no conditions whatsoever should a single Restless Dead be put up against a third level party. The party will die, quickly and painfully, regardless of any preparations they may have made. This is a monster intended to appear in multiples, or intended to provide an extremely dangerous accomplice for the primary villain.
Perhaps the Restless Dead have turned bitter and hateful, or perhaps they merely seek to protect their remaining homes. For whatever reason, they now stand in opposition to the party, and have a surprising variety of tactics available, ranging from intimidation to lethal force.
CR 3
Ghost Elf Warrior 2
Medium Undead [Incorporeal]
Hit Dice: 2d12 (13 hp)
Initiative: +2
Armor Class: 15 (+2 Dex, +3 Deflection)
Attacks: Longsword +1 melee, 1d8-1. Telekinetic fling, +5 ranged.
Special Attacks: Corrupting Gaze, Telekinesis
Saves: Fort +3, Ref +2, Will +2
Abilities: Str 9, Dex 15, Con --, Int 11, Wis 10, Cha 16
Skills: Hide +10, Intimidate +8, Listen +12, Search +10, Spot +12 (Spot: 2.5 ranks, +2 Elf racial, +8 Ghost racial)
Feats: Iron Will
Tactic: Varied. With impressive Listen and Spot checks and the Incorporeal subtype, the Restless Dead should always be able to ambush the party by suddenly appearing from within an object. When seeking peaceful solutions, the Restless Dead are inclined to make use of their Intimidate skill to convince the party to retreat, and rely on obstructing the party's advance through Telekinesis if they press onward.
If violence is required, they rely primarily on the Telekinesis power to throw large objects at party members. Due to the low challenge rating, taking full advantage of the ghost's caster level on Telekinesis is not advised, though the option remains for more powerful parties (the Gestalt rule, extremely high point buy, very generous equipment budgets, etc.). Throwing a few boulders every time the Telekinesis power is available remains a rather potent attack, however.
The Restless Dead also have a DC 14 Corrupting Gaze attack (Fortitude negates, 2d10 damage + 1d4 Charisma damage) for the party to deal with every round, and make active gaze attacks whenever the Telekinesis ability is unavailable. If the party casts a spell that poses an exceptional threat, the Restless Dead can retreat back into a solid object, either to wait out the spell's duration or to retreat unseen. This tactic is also effective at repositioning during the battle to escape a dangerous melee threat.