Most cookies are made from the same basic ingredients. The dry ingredients consist of all-purpose flour, baking powder, baking soda, and salt. The sweetness comes from granulated and/or brown sugar. The fat is either softened butter, margarine, shortening, or occasionally oil. Eggs and vanilla extract are also used.

Cookies primarily are any of various small sweet cakes, either flat or slightly raised, cut from rolled dough, dropped from a spoon, or cut into pieces after baking.