Cookies are stored on user hard drive.
Take the example of rediff.com cookies:
Here is thge format of cookies:
Site: Rediff.com Cookie name: RMID
Name: RMID (Name of the cookie)
Content: 1d11c8ec44bf49e0… (Encrypted content)
Domain: .rediff.com
Path: / (Any path after the domain name)
Send For: Any type of connection
Expires: Thursday, December 31, 2020 11

59 PM
You can test cookies by various methods.
See
Test cases for testing web site cookies.
You can write multiple test cases from these test cases by performing various combinations.
Regards,
Vijay