What would be the procedure to start a business selling home made cookies?

Get a business number, get some money, make a business plan, get a budget and assess equipment you will need, plus a place a work, a shop ?

Also I would look at the type of cookies sold in that area and make some flavors that are not normally available. For instance my 85 year old neighbor just brought me over some black walnut, chocolate chip cookies with light cherry frosting. Unique and quite tasty. I have had pecan & c chip or them with english walnuts&c chips, but never black walnut &c chip.
Another thing is you might want to check out what laws the health dept has concerning, home based businesses. NAother thing would be to try to access a successful company online or otherwise that does the same thing.. working from home. I know I have seen people on Oprah that make butters, jellys and soaps that all started from home. Try doing a internet search and see what you come up with. Good Luck

Also note that if you are perhaps selling to local people you know, and/or some local restaurants you may be OK actually out of your kitchen. But still on the shady side of the law. But once you start selling them in stores, you have to have your kitchen meet all of the standards and actually have the health inspector inspect the kitchen, so all of the rules, including dish washing, type of pans that can be used, and 1000 other rules take place. Seldon will a home kitchen ever pass health inspectors.

Also you will need a business license, and if your residence is not listed as business, you will have to apply with the zoning dept for a varience to allow a business to be operated out of the home.

And of course liability insurance, what if someone claims that cookie made them sick and sues you, who is going to pay the 10's of thousands in lawyer bills and a settlement of??

In addition to the answers above, seeing the information that is available to small business owners on the following sites can also be really helpful.
http://www.sba.gov/ and SCORE "Counselors to America's Small Business"

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