In a small bowl, combine flour and salt. Set aside.

In a medium bowl, beat butter, sugar, lemon zest, and vanilla extract until light and fluffy.

Add egg yolks and beat until incorporated. Add flour mixture, beating on low until combined.

Shape dough into a 1-inch disk. Wrap in plastic wrap and place in the refrigerator to chill for 1 hour.

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

Remove dough from the refrigerator and transfer dough to a lightly floured surface and roll to about ¼ inch thickness.

Cut cookies using Minnie Mouse cookie cutters. Transfer to prepared baking sheet and bake for 10-12 minutes or until edges are light golden.

Let cookies cool 1-2 minutes on the pan before transferring to a wire rack to cool completely.

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

Add lemon juice and beat on medium high speed until glossy and creates loose ribbons when drizzled with a spoon. Aim to have the icing ribbons disappear back into the bowl within 10 seconds of being picked up with the spoon.

Divide frosting into 3 bowls and add gel food coloring (red and pink) to 2 of the bowls. Save one bowl for white icing.

Transfer icings to piping bags with couplers and small round piping tips.

Once cookies have cooled, choose desired color of icing as a base coat. Pipe an outline around the edge of the cookie and then fill in. Use a cookie pick to adjust and smooth icing as needed.

To add polka dots, switch to another color and pipe dots onto the base color before it sets. This will allow the polka dots to set into the base layer and create a smooth layer.

Repeat until all of the cookies are decorated. Let cookies rest until icing is fully set, 1-2 hours.