In a medium bowl, combine the flour, salt, and baking soda. Set aside.

In a large bowl, beat the butter and sugar together until light and fluffy. Add the eggs and vanilla and beat until combined.

Gradually add the flour mixture to the butter mixture and beat until well combined. A smooth dough should start to form.

Divide the dough in half, wrap each half in plastic wrap, and place in the refrigerator to chill for 1 hour.

Once the dough has chilled, preheat the oven to 350 F. Line two baking sheets with parchment paper. Set aside.

Remove one half of the dough from the refrigerator. Transfer to a lightly floured surface and roll out to ¼ inch thickness. Cut out Mickey heads, transferring the cut cookies to the prepared baking sheets. Place cut cookies in the refrigerator for 15 minutes before baking. Repeat with the second half of the dough.

Bake cookies for 8-10 minutes or until the edges of the cookies are just starting to brown. Let the cookies cool on the baking sheet for 2 minutes before transferring to a wire rack to cool completely.

In a large bowl, beat sugar and meringue powder until combined.

Add ½ water and beat on medium high speed until glossy. The icing should creates loose ribbons when drizzled with a spoon. If needed, add additional water, a tablespoon at a time until desired consistency is reached. Aim to have the icing ribbons disappear back into the bowl within 10 seconds of being picked up with the spoon.

Place a scoop of icing into a separate bowl. Add black food coloring, stirring until fully incorporated. Transfer to a piping bag with a size 1 round piping tip.

Add green food coloring to the remaining icing, stirring until fully combined. Transfer to a piping bag fitted with a size 3 piping tip.

Using the green icing bag, pipe an outline around the cookie, leaving a bit of space between the edge of the cookie and the outline.

Fill the cookie in by piping around the inside of the outline. The icing will spread out as you pipe, but use cookie decorating tools, such as a pick to help fill in any corners. Repeat until all cookies are iced.

Once the cookies have partially set, pipe small lines across the cookies using the black icing. These will be the lines the light sprinkles will hang from. Carefully place the light sprinkles on the black icing lines. Don’t press too hard or the green icing with crack. Repeat until all cookies are decorated.

Let cookies set completely before storing.