There are a lot of amazingly talented people out there who make cookies for money. I briefly considered it. The problem is that it takes SO long compared to what anyone is willing to pay for them. The going rate for two dozen cookies is $60, which my friend was more than willing to pay.
But most people would gasp, "$60?!? For cookies?!?!" Well, yeah. They are a work of art, people. If I made something that looked just like this out of clay and put a ribbon hanger on it, I could probably sell it as an ornament for a lot more. Because it would be permanent and not something that's just going to be eaten. But it still takes the same amount of time and effort to make, no matter what you plan on doing with it.
One of the best cookiers I know once did a breakdown of how much money she made in profit (after buying all the ingredients and supplies), and it was like $1.88 an hour. You really gotta love what you do to make that wage!
I may still do cookies-for-hire for family and friends who ask, if I have the time and energy that week. But please don't feel rejected if I say no :-) I much prefer to do them on my own terms and surprise a friend or loved-one with them. That way, I can mess up and not feel bad that someone is paying for them, LOL. Or if I break one, it's no big deal and I'm not biting my fingernails because I need to have 25 perfect cookies to deliver to my paying customer.
If you have your heart set on some breathtaking cookies for your next party, you should check out Sweet Hope Cookies, who will make your cookies not for profit, but for a donation to a very good cause.