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They don't drop now. They will be dropping during the Halloween mini event once that starts. All event items can drop from every enemy that was killed and can drop something. They will not drop from boxes or scared rappies, nor will they drop in quests where drops are disabled (Maximum Attack S or Beyond the Horizon). They were also available in some past events as minor rewards.Where can I find the Halloween Cookie item? Where is a good place to farm it?
The best place to farm it would be any quest with a large number of enemies with drops. Odds are that if you just play some variety of quests, you'll likely find a decent number of them during the event.