In previous versions of the Windows operating systems, you could actually browse to and view or manipulate the content of the Cookies folder. In the Windows Vista operating system, you can see the Cookies folder by clicking Start, and in the Start Search field, typing cookies. But if you then attempt to open the Cookies folder by either clicking on it or pressing the Enter key, an Access is denied error will be displayed. This is because the Cookies folder is not really there. What is there is a pointer that instructs the operating system where the actual Cookies folder can be found. The operating system does this to add a level of security to that folder.
The Windows 7 operating system has taken this level of security one step further by not listing the Cookies folder at all when searched.