You have to figure out how long will it take you to make them and how much you want to get paid per hour for your time. Then the cost of the materials. Once you figure out this cost then divide it by the 30 cookies. But I would think at a minimum $2.00 to $2.50 per cookie.
They are a very simple cookie to make. Should not cost a lot as the same cutter is used for the biscuit and the fondant and then they've put dots of fondant on top. There is no royal icing, no waiting for the icing to dry. I'd charge $1.50 each.
that looks like a pretty big hunk of cookie $4 each is not out of the question unless you reduce the size
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