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According to Article 3, section 2, sub-section 4 of the Bureaucracy of Cookies, a cookie is defined as: "A small, round, crunchy, or chewy disc-shaped baked good, typically made with sugar, butter, eggs, and chocolate, served as a sweet or snack item."
Need more information? Visit our sister page, COOKIES IN LAW for more on the cookie confluence of legislation and jurisprudence.