Cookies are harmless text files that some web sites place on your computer. They take up a very little amount of space on your computer, and can not contain viruses, as viruses must be executable files. Cookies are just plain text files with letters and symbols in them.
In conclusion, Cookies can't really damage your computer. Some users still just don't want to be tracked on the computer, so many people just disable cookies.
This How-To Article explains how to disable and enable cookies in Microsoft Internet Explorer.
Learn About Cookies
1. Click the Start button, point to Settings, and click Control Panel from the menu that appears.
2. Double-click the Internet Options icon from the window that appears.
3. Click the Security tab.
4. Click the Internet icon and click the Custom Level... button.
5. Scroll down to the Cookies section.
6. From the first 3 cookie options, select how you want your computer to work with cookies. (You can enable or accept cookies, disable, or deny cookies, or display a message asking you if you want to accept a cookie.)
7. Click OK.
8. Click Apply.
9. Click OK.