Drugs: Sally repeatedly puts drugs in her "master's" food so she can sneak out of the tower. Great story, spooky characters, and a lesson learned at the end! I was surprised to find this one rated a higher age range than Corpse Bride, because, in my opinion, this one is scarier. The monsters depicted are: a skeleton, a rag doll who's limbs come off, mean kids who sing about killing Sandy Claws, the Boogey Man, and other spooky Halloween type characters.
My 4 year old loved it, but she did ask over and over if the monsters were real, so maybe age 5 would be better to start. This year when she watched it, she loved it, and knew it was all pretend. :)