Create a grayscale texture in the image editor of your choice. If you are creating a cookie to use with a Point Light, lay your texture out as a cubemap. If you are creating a cookie to use with a Spot Light or Directional Light, lay your texture out as a regular 2D texture.
For more information on configuring the import settings for cookies in the Built-in Render PipelineA series of operations that take the contents of a Scene, and displays them on a screen. Unity lets you choose from pre-built render pipelines, or write your own. More info See in Glossary, see Texture Type: Cookie.