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In a small bowl, combine flour and salt. Set aside.
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In a large bowl, beat butter until smooth. Add the sugar and vanilla and beat until combined.
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Gradually add the flour mixture, beat just until combined.
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Divide the dough in half and roll out each half between two sheets of parchment paper until about ⅛ inch thick.
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Wrap the dough in the parchment paper, place on a baking sheet, and place in the refrigerator until firm, about 30 minutes.
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Remove dough from refrigerator and place on a flat surface. Remove the top piece of parchment paper. Using the round cookie cutter, cut out the cookies.
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Using the piping tips, cut out a small Mickey head shape in half of the cookies (these will be the top cookies in the sandwich).Transfer cut out cookies to a parchment lined baking sheet and place in the refrigerator for 15 minutes.
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While the cookies are chilling, preheat the oven to 350 F.
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Bake the cookies for 10 minutes or until the edges are lightly browned.
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Let cool on the pan for a couple minutes before carefully transferring to a wire rack to cool completely.