What are cookies?
Also known as browser cookies or tracking cookies, cookies are small, often encrypted text files, located in browser directories. They are used by web developers to help users navigate their websites efficiently and perform certain functions. Due to their core role of enhancing/enabling usability or site processes, disabling cookies may prevent users from using certain websites.
Cookies are NOT viruses. Cookies use a plain text format. They are not compiled pieces of code so they cannot be executed nor are they self-executing. Accordingly, they cannot make copies of themselves and spread to other networks to execute and replicate again. Since they cannot perform these functions, they fall outside the standard virus definition.
For more information about cookies, visit http://www.allaboutcookies.org