This study was conducted to develop an optimal composite recipe of nutritional cookies containing oak mushroom (Lentinus edodes) powder that has a high preference score. Oak mushroom(Lentinus edodes) is considered a significantly wholesome food. In addition, the dried oak mushroom(Lentinus edodes) has a better flavor and more nutrients than the fresh oak mushroom since vitamins are activated during the drying process. Wheat flour was partially substituted with Lentinus edodes powder to reduce its content. The optimal sensory composite recipe was determined by making iced cookies which have the advantage of long storage, at 3 concentrations of Lentinus edodes powder, yellow sugar and butter, using the central composite design. In addition, the mixing condition of Lentinus edodes powder cookies was optimized by subjecting the cookies to a sensory evaluation and instrumental analysis using the response surface methodology(RSM). The effects of the addition of the three variables on the quality of Lentinus edodes cookies were assessed in terms of texture, color, spread ratio and sensory evaluation. The results of the sensory evaluation produced very significant values for color, appearance, texture, overall quality(p<0.05), flavor(p<0.01) and the results of instrumental analysis showed significant values in lightness(p<0.05), spread ratio, hardness(p<0.01). As a result, the optimal sensory ratio of Lentinus edodes cookies was determined to be Lentinus edodes powder 10.83g, yellow sugar 61.89 g, and butter 120.0 g.