As a member of the working group on data disaggregation, the Food and Agriculture Organization of the United Nations (FAO) has taken numerous steps towards supporting Member Countries in the production of disaggregated estimates. Within this framework, these Guidelines offer methodological and practical guidance for the production of direct and indirect disaggregated estimates of SDG indicators having surveys as their main or preferred data source. Furthermore, the publication provides tools to assess the accuracy of these estimates and presents strategies for the improvement of output quality, including Small Area Estimation methods.