Baking and Cookie Sheets consist of a metal sheet that is flat with one or both of the short ends containing a slightly turned up lip that is used to aid in handling the sheets. Baking pans with ¾ inch sides all around are often referred to as baking sheets or cookie sheets also. Both Cookie and Baking Sheets are rectangular, metal pans. Cookie sheets have one raised edge so cookies can slide off easily. Baking sheets have four raised edges, about an inch tall, and can be used for other purposes like roasting vegetables.