Preheat the oven to 350 degrees Fahrenheit.

In a medium size mixing bowl, whisk together the flour, baking powder and salt.  Then set aside.

In a separate bowl, beat together the butter with the sugar until creamy and light and fluffy.  Add in the eggs one at a time until combined.  Then add in the vanilla extract.  Continue mixing.

Slowly add the dry mixture to the butter mixture. Mix until just combined.  Be careful not to over mix.

Divide the cookie dough into 2-3 balls.

Roll out each of the dough balls onto a lightly floured surface until the dough is approximately 1/4 inch thick.  Then use a Mickey Mouse cookie cutter to cut out the cookies.  Continue this process until all the dough is formed into the cookies.

Line the cookie sheet with parchment paper. Using a metal spatula move the cut cookies to the parchment lined cookie sheet.

Bake for 7-8 minutes until the cookies are lightly browned around the edges (just a slight change of color).

Let the cookies cool on the pan for 5 minutes and then carefully move the cookies to a wire rack to cool completely. (About 10 minutes).

Combine all ingredients in a mixing bowl mixing on medium speed for 4 minutes. (except your food coloring). If icing is not stiff enough add ¼ cup powder sugar until the icing is to a 15 second consistency.  Which means that when you slice a spatula across the top of the icing, it would take 15 seconds to disappear.

Separate the icing into 3 small bowls.  Mix one bowl of the icing with the red, a different bowl with the black gel food coloring and leave the last bowl white.

Place the red and black icing in piping bags and pipe the icing on the cookies.  Pipe the ears black and pipe the bottom of the cookies red to look like Mickey Mouse’s shirt.

Let this icing cool completely (2-3 hours).  Then place the white icing in a decorated bag fitted with a small round tip and use it to pipe 2 white buttons of the red portion of each cookie.

After the icing has cooled completely, store at room temperature in an airtight container for up to 5-7 days.