Hi Joshua! Wow! That's a tall two-year-old -- I see a basketball scholarship in his future! Both Soarin' and Splash Mountain have height requirements of 40 inches. If your son is at least that height, he'll be tall enough to ride those attractions if he wishes.
Soarin' is a mesmerizing attraction where you sit on a large multi-rowed swing of sorts and gently soar and swoop while watching scenes of California on the IMAX screens. There's an additional safety strap for little ones, and there's nothing scary about the ride, so I think your son would enjoy it.
Splash Mountain is a flume ride in which guests sit in large boats as they float through a Br'er Rabbit story. There are some dips and a big 5-story drop. There's nothing scary in the story, but you might want to let your son see the big drop before you decide to take him on the ride. Honestly, the sight of the drop scares me so much that I don't ride Splash Mountain, but my kids have ridden it with my husband since they were fairly young and they love it. If your little one is a daredevil, he'd probably love it, but I'm a lot older and a little taller than him, and I don't really ever want to ride it, so it really just depends on the person. Since I'm a scaredy cat, I'd probably wait until he was a little older to ride Splash, but if he does well on other rides and doesn't seem frightened by the sight of the drop, you might decide to let him try it.
Have a magical vacation! Come visit us again at the Moms Panel if you have more questions! We're happy to help!