Bakers percentage for cookies

Not in the same sense as in bread, no.

First, in bread, there is one main ratio: liquid to flour. You can conveniently express any "additions" such as fat etc. as a percentage of the flour too, but they are additions, as in principle, you can make bread with water+flour only. The effects of these ingredients exhibit much less interaction than cookie ingredients, so you can look at each percentage separately and immediately gain some information about the bread.

In cookies, there are several problems. First, "cookie" is a much broader category. A shortbread cookie, a snickerdoodle, a lace cookie and a macaroon have basically nothing in common, structurewise. They need totally different ingredients to achieve totally different textures, and any ratio of ingredients makes sense within this type of cookie, but not across all cookies. In bread, you have a few exceptions (think knäckebröd), but mostly it is all variation of the same stuff.

Second, in cookies, ingredients interaction is more important. They are not made up of flour and water with a few ingredients to tweak the texture, they are made up of eggs, flour, sugar, fat, nuts, and a mixture of whipped egg whites, sugar and nut flour, glued with e.g. whipped ganache (for macarons) behaves in a totally different way from a mixture of stirred eggs, sugar and flour, baked and sprinkled with nut pieces over a chocolate glaze (spritzgebäck). You cannot turn one into the other by slightly tweaking the amount of an ingredient. You cannot say that there is an interval of "between x and y percent of ingredient i" in which a cookie turns out well.

If you concentrate on one specific cookie, it becomes much more manageable. There are ratio intervals there, and within that interval the cookie will work and outside of it probably not. But they are not all ratios of one ingredient to flour, because of the interactions. You need to express the ratio of all ingredients at once. It is still doable, and useful, if you can find a good resource describing it. But here comes the next problem: I don't know of a resource which does this. Macarons may be the exception, as they have so tight tolerances, so you can probably look at 2-3 recipes and will already know the limit of the acceptable ratios. But in cookies with more leeway, I suspect it is only literature aimed at industrial food technologists or even private knowledge in industrial manufacturers who have studied and written down that kind of information.