This subject has been the debate of many newsgroups and online forums over the years. Cookies are simply text files stored on your hard drive and cannot themselves harm your computer in any way.
Typically cookies are used to remember logins and keep track of user settings on web-sites. Cookies can be used to track your movement on the Internet ONLY if a site is aware of the cookies and is designed to use the specific cookies.
Because of their use in tracking, many feel that this constitutes spyware. Most anti-spyware applicatoins, including SUPERAntiSpyware, detect tracking cookies in one form or another. If an application does not detect cookies, users often feel the application is “missing” critical spyware items because another scanner will detect them and label them as “spyware”.