The easiest way to sum up "Kirara" is that it's a rom-com that consists of "Ghost Kirara" being deredere and throwing herself at Konpei while "Highschool Kirara" is tsundere and punishes Konpei for what the "Ghost Kirara" does to him. Of course, Konpei being a typical manga protagonist is too weak-willed and spineless to resolve the situation.
Add on to this a completely incomprehensible logic behind Kirara's "ghost state" as well as a cast of confusing characters that exist only to complicate the story and you have at best, a very mediocre manga.
The art, while dated, isn't particularly bad and there is a large amount of
soft-core fan service, but asides from the occasionally sexy outfit from the "Ghost Kirara" there isn't really anything here that will titillate people looking for that kind of story. Honestly, I would give "Kirara" a pass unless you're extremely bored. I can't even recommend it to fans of tsundere heroines because "Highschool Kirara" is decidedly non-cute.