Shovel master Trophy in Graveyard Keeper

During the tutorial, you’ll be shown where you get bodies from and how to bury them. Every day, the Donkey will drop off a body for you. A sound of a bell ringing is the notification that a body as been delivered. At the start of the game, he’ll do it for free, but not shortly after he’ll require you to “pay” him with carrots. The seeds for carrots are cheap, so buy a lot of them and continually plant and harvest them when they’re ready and then place them in the box near the entrance of the morgue for the Donkey. Throwing them in the river or burning them does not count, but exhuming a body and reburying it does.

When you get further along and are able to embalm bodies, I suggest not burying any bodies unless you are able to get them to at least have 12 points (skulls). If you cannot, harvest whatever parts you need from the body and then burn them at the crematorium to get your burial certificate. Having 12 points on a buried body lets you get as much as you can out of your graveyard as the combination of additions you can add to each grave (fence and gravestone), as you can only get a max of 12 points for each grave. 

Check out this link on the process on what you need to do to get a 12 skull corpse here.