1

Xylitol as a Sugar Replacer in Sugar Cookies

Rachel Koscielecki
Madonna University

2
Abstract
This study was conducted to evaluate different types of sugar cookies made with a control with
100% sugar, and two sugar variations with 50% sugar and 50% xylitol, and 100% xylitol. The
potential variations that were tested were the volume, width, sweetness, texture, and overall
acceptability of the cookies. This study showed that when comparing sugar cookies with 100%
sugar, 50% sugar and 50% xylitol, and 100% xylitol, the variation with the best consumer
acceptance and texture was the 50% sugar, 50% xylitol variation. When comparing volume and
width, the 100% sugar cookies were large and thin, and grew smaller but thicker the more xylitol
was added. When comparing sugar cookies with 100% sugar, 50% sugar and 50% xylitol, and
100% xylitol, the overall best cookie type was the 50% sugar, 50% xylitol variation. These
results can be extremely influential in the food industry. The 50% sugar, 50% xylitol cookie
allows for companies to have a different variety of sugar to market that is considered slightly
healthier and still desired by consumers.

Literature Review
Recently, a study has been conducted by Laura Laguna, Cristina Primo-Martin, Ana
Salvador, and Teresa Sanz called Inulin and Erythritol As Sucrose Replacers in Short-dough
Cookies: Sensory, Fracture, and Acoustic Properties. In this study, they noted that sucrose is the
most commonly used sugar in making cookies. When sucrose is added to the cookies, there is a
noticeable increase in sensory characteristics and appearance, such as color and flavor. However,
recent studies have shown that this type of sugar has a direct link to the growing rate of diabetes
and obesity. The more sucrose consumed, the greater the changes of that person becoming obese
or developing diabetes. The logical response to these findings is to cut back on the amount of
sucrose used in foods, which can become very difficult. When sucrose is completely cut out of a
cookie recipe, the dough becomes much too elastic, caused by a dramatic growth of gluten.
Because of this problem, many replacements have been substituted for sucrose in cookies. Quite
a few experimental sucrose replacers that have been used, but many produced negative effects to
the cookies. Specifically, erythritol and inulin reacted especially well as sucrose replacements in
cookies1.
In the experiment, the ingredients and preparation were heavily scrutinized and planned
to provide optimal testing results. Only 10 ingredients were used in the cookies, such as flour,
shortening, sucrose, inulin, erythritol, milk powder, salt, leavening agents, and water. The
amount of each of these ingredients varied slightly among 5 different experimental short-dough
cookie recipes. There was one control cookie, made with a full amount of sucrose in order to

4
compare the experimental cookies to. The other 4 cookies contained varying amounts of inulin
and erythritol, such as sucrose being partially replaced 25% with inulin, 50% with inulin, 25%
with erythritol, and 50% with erythritol1.
The preparation of each batch of cookies was crucial in order to ensure the smallest
amount of discrepancy and error when making them. The ingredients were all added the same
way and in the same order for each of the five trials. Each batch made 25 cookies. A mechanical
mixer and conventional oven were used to reduce any changes in how they were mixed and
baked. Once the cookies reached an optimal temperature, they were sealed in specific bags and
stored for one day. No tests were done to the cookies before this point in the experiment1.
Sensory properties, such as taste and texture, are two main components in this
experiment. One of the main focal points in this experiment is the texture of the cookies with
sucrose replacements. Texture is one of the most important sensory perceptions when a person
eats food, second only to taste. Because only humans can give feedback on the taste and texture
of the trial cookies, the experiment depends strongly on people tasting the food and giving their
feedback. So, once the cookies had sat for one day, a panel of 9 adults, ranging from age 25-45,
came in to assess them. The people had to go to 12 hours of training, spread out on different
days, in order to be qualified to properly assess the cookies. For the formal assessment, the
people met on 2 different days to test the same cookies. The tests were done twice to make sure
that there were no variations among each persons analysis due to environmental factors. The test
required them to record their observations for 7 different areas, such as color, odor, surface area,
manual texture, matrix appearance, flavor, and in mouth texture. They also had to write down the
severity of each category. Each cookies was only labeled with a number code, to cancel out any
biases of each type of cookie. The only cookie that was not tested was the one with half sucrose

5
and half inulin. That cookies was unacceptable for consumption because it was much too hard to
bite and chew1.
As well as the previous people who assessed the experimental cookies, another group
consisting of 100 people also tested them. However, these people were very different than the
others; the only requirements were that they had to be untrained in analyzing food, between the
ages of 18 and 65, and regularly ate short-dough cookies. Their 4 samples of cookies were the
same as the previous groups, and were only labeled with a numerical code. The analysis they
performed was less in depth than the previous people, but still formed valuable information for
the experiment. The people would rate each type of cookie depending on how much they liked it.
Also, they were told to describe certain components of each cookie, such as the appearance, if it
was too hard or too soft, or its texture or taste1.
Also, the moisture content and acoustic emissions of the cookies were taken into
consideration and tested. The moisture content was found through a series of tests. The sound
emissions from each of the 5 cookies when broken were also determined. Each cookie was
placed on a table and close to a microphone. To recreate the sound of a person biting the cookies,
a certain wedge was used to break it. The wedge was calculated to be a certain weight and fall at
a specified speed1.
The first results calculated were from the group of 9 people trained to assess the cookies.
They found that the cookie with 50% erythritol had the best color. The cookies with erythritol
were also more porous, whereas the ones with inulin had more of a flat surface. The ones with
erythritol formed crystals that did not dissipate when water was added. The crystals were found
on the surface and contributed to the holes and pores in the cookie. When comparing the 25%
erythritol to the 50% erythritol, the cookies with 50% had more pores. The sweetness and flavor

6
were recorded as highest for the control cookie with full sucrose. In comparison, the erythritol
was over 50% less sweet, and the inulin was even less. When analyzing the hardness of the four
cookies that they people tried, the full sucrose was the hardest, and the sucrose replacements
made the cookies softer. In the amount of moisture and mouthfeel, the erythritol and inulin
ranked higher than the sucrose1.
One of the most important tests done was the consumer test. Not only did it provide
ample information about each type of cookie, but it also showed feedback from people who
would be most likely to purchase the product. The cookie recipe with 25% inulin ranked the
closest to the control batch with full sucrose. Both of these types were tested as high in consumer
acceptability. The 25% erythritol cookies scored much lower scores than the first two, and 50%
erythritol fared even worse. So, the inulin was much more favorable than the erythritol as a
sucrose replacer1.
When looking at the results from the moisture content tests, conclusions could be drawn
that all of the cookie types have a satisfactory amount of crispness. The best cookie was the
control sample, then the inulin, and lastly the two erythritol samples. Also, the acoustic
properties recorded helped the study. The control cookie was used as a baseline to compare the
other types to. The erythritol cookies were more firm and durable, whereas the inulin sample was
softer and more brittle1.
Erythritol has been used before in previous experiments. Primarily, it has been a sucrose
replacement in other baked goods, and for very good reasons1. One experiment, called the
Physical and Sensory Characteristics of Chiffon Cake Prepared with Erythritol as Replacement
for Sucrose, provided very informational results. In the experiment, sucrose was replaced by
erythritol at specific intervals, such as 0% erythritol, 25% erythritol, 50% erythritol, and 100%

7
erythritol. The results state that amounts of erythritol replacing sucrose had almost no significant
change for the cake volume, moisture content, crust color, crumb color, moistness, or tenderness.
However, the erythritol affected the color and the sweetness of the cakes. The more erythritol
added, the lighter the color became. Similarly, the more erythritol used, the less sweet the cakes
became2. In comparison to other sucrose replacements, erythritol was given positive results
during experiments1. The food with this ingredient added did not crumble and had relatively
good cohesiveness. It did not make the food taste too dense, but gave it a nice, airy texture.
Inulin had many positive characteristics when added to a cookie recipe. The inulin works
well in water by creating a gel-like coating, which allows the cookie to stick together and not
become too brittle. Another positive advantage is that this replacement is somewhat water
soluble, which means that it will be able to be partially dissolved in water1. Also, it could add and
prebiotic compounds to the cookies, something that sucrose cannot necessarily do. Due to these
facts, inulin has become more frequently used in the past 10 years and has been used in
increasing amounts, from less than 1%, all the way to 50%3.
When Laura Laguna, Cristina Primo-Martin, Ana Salvador, and Teresa Sanz processed all of
their findings, they came up with one strong conclusion. When looking from a manufacturers
point of view, the sucrose replacement with 20% and 50% erythritol was the best. Those two
recipes preserved the dough and produced suitable, durable cookies. However, from a consumer
standpoint, the 25% inulin sucrose replacement was the best. That samples taste was the closest
to the control, even though it was more brittle in texture1.

Research Problem
The purpose of this study was to evaluate the volume, sweetness, and overall acceptability of
sugar cookies made with a control with 100% sugar, and two sugar variations: 50% sugar and
50% xylitol, and 100% xylitol.
Hypothesis
Sugar cookies made with 100% sugar, 50% sugar and 50% xylitol, and 100% xylitol will not
differ in volume, sweetness, or overall acceptability.
Objectives
1. To measure the volume and width of the 3 variations of sugar cookies made with 100%
sugar, 50% sugar and 50% xylitol, and 100% xylitol using a standard ruler.
2. To determine which sugar cookie among the 3 different variations, 100% sugar, 50%
sugar and 50% xylitol, and 100% xylitol, is the sweetest, has the best texture, and has
highest consumer acceptance by using a sensory evaluation test panel.
Methods
Batter Production
In a 1.5 L bowl, the 165 g of all-purpose flour, 3.5 g of baking soda, and 1.4 g of salt were slowly
hand mixed with a wooden spoon for 10 seconds. In a separate 1.5 L bowl, the 225 g of sugar
and 197.5 g of butter, which was heated in a microwave on medium for 2 minutes, were slowly
hand mixed together with a wooden spoon for 20 seconds. Added to this mixture were the 1 large
egg and 4.2 g of vanilla extract, with 10 seconds of similar stirring between the additions of each
ingredient. Then the dry ingredients were added to the wet ingredients slowly, and stirred with
the spoon for 2 minutes. The dough was weighed and rolled into 32 g circular balls and placed 2

9
inches apart on an ungreased cookie sheet. The sheet was put into the middle rack of a
conventional oven for 15 minutes at 150 C. Once the cookies were done baking, they were
taken out of the oven and placed on a cooling rack for 10 minutes. After the 10 minutes, they
were placed in a freezer bag and placed in a freezer.
For the second batch of cookies, the 225 g of sugar was substituted with 112.5 g of sugar and
112.5 g of xylitol.
For the third batch of cookies, the sugar was substituted completely with 225 g of xylitol.
Objective Test
Each variety of cookies were taken out of the freezer while still in the freezer bags, and placed
on a table at room temperature. They were kept this way for 2 days in order to ensure that they
were completely defrosted. Then from each cookie variety 3 cookies were chosen at random.
Each of these cookies were measured to find the volume and height using a standard ruler. The
volume was found by cutting each cookie in half and measuring the height at the center. The
width was found by measuring each cookie first from top to bottom, then from side to side. Then,
an average of those 2 numbers was calculated.
Sensory Test
Each variety of cookies were taken out of the freezer while still in the freezer bags, and placed
on a table at room temperature. They were kept this way for 2 days in order to ensure that they
were completely defrosted. Cookies from each variety were then cut into equal sizes and placed
on a plate with random 3 digit numbers for each type. The plates were then given to each
participant in the sensory panel. They were informed of any potential food allergies that might be
contained in the cookies, that declining to participate will not affect their grade in this course,
and were advised to take sips of water between tasting each sample. The participants were asked

10
three questions about the samples: to indicate on a 9-point Hedonic Scale each sample best fits,
to write the number of the sample that was the sweetest, and to write the number of the sample
that had the best texture.

Results
Objective Test
In measuring the volume and width of each cookies, there was a significant difference found
between each type. Of the 3 randomly chosen cookies tested from the 100% sugar cookies
sample, there was an average width of 9.62 cm and an average volume of 6.67 mm. From the 3
randomly chosen cookies tested from the 50% sugar, 50% xylitol cookies sample, there was an
average width of 9.17 cm and an average volume of 9 mm. Lastly, of the 3 randomly chosen
cookies tested from the 100% xylitol cookies sample, there was an average width of 7.75 cm and
an average volume of 16 mm.
Sensory Test
For the 9-point Hedonic Scale, the highest ranking sample was the 50% sugar, 50% xylitol sugar
cookie. This sample had 3 participants like it very much, another 3 like it moderately, and 1
dislike slightly. The data then shows the 100% sugar cookie as ranked second in the same test.
There were 3 like moderately, 2 like slightly, and 12 dislike slightly. The 100% xylitol
sugar cookie had the most negative acceptance scores with 1 like moderately, 3 dislike
slightly, 1 dislike moderately, 1 dislike very much, and 1 dislike extremely. From the
question asking the participants which sample they thought was the sweetest, they ranked the
100% sugar at the top. The 100% sugar received 5 votes, 50% sugar, 50% xylitol received 1
vote, and 100% xylitol received 1 vote.

11
From the question of which sample had the best texture, the participants liked the 50% sugar,
50% xylitol cookie best. The 100% sugar received 1 vote, 50% sugar, 50% xylitol received 6
votes, and the 100% xylitol did not receive any.

12

Overall Consumer Acceptance

3
2
1
0

100% sugar

50% sugar, 50% xylitol

100% xylitol

13

Overall Prefered Texture

100% sugar; 14%

100% sugar

50% sugar, 50% xlitol

100% xylitol

50% sugar, 50% xlitol; 86%

Prefered Sweetness of Cookies

100% xylitol; 14%

sugar 14%
50% sugar,100%
50% xylitol;

50% sugar, 50% xylitol

100% xylitol

100% sugar; 71%

Conclusion
From the data collected, variations could be seen as a result of the different types of sugar
in the sugar cookies. These results show changes in consumer acceptance and other sensory

14
properties, as well as the physical, objective attributes of the cookies. The sensory evaluation test
panel concluded that the best variation of cookie for overall acceptance was the 50% sugar, 50%
xylitol, with the 100% sugar only slightly behind that. The 50% sugar, 50% xylitol cookie was
also seen as having the best texture with a large majority. Only one of the participants voted for
any other variation, which was the 100% sugar cookie. The test panel did like the sweetness of
the 100% sugar cookie best with a majority of votes. So, the 50% sugar, 50% xylitol cookie was
found to be the best in both overall acceptance and best texture.
With regard to the physical changes of the cookies, there were some large and
unanticipated differences. The sugar type affected both the width and the volume of the cookies.
They were largest in width when there was only sugar added, and became smaller as more xylitol
was added. The opposite was true of the volume. The cookies started out with the thinnest
volume from the 100% sugar variation, and increased in volume the more xylitol was added. So,
the control, 100% sugar cookies were large and thin, and grew smaller but thicker the more
xylitol was added. This study shows that when comparing sugar cookies with 100% sugar, 50%
sugar and 50% xylitol, and 100% xylitol, the overall best cookie type was the 50% sugar, 50%
xylitol variation.
When compared to previous research, the other cookies with different varieties of sugar and
sugar replacers did not seem to turn out as well. The more sugar replacer that was added, the
harder and less accepted the cookies became. Contrasting these results, the cookies in this
experiment gave completely different results. They actually became softer the more xylitol was
added. Also, the 50% sugar, 50% xylitol cookie allows for companies to have a different variety
of sugar to market that is considered slightly healthier and still desired by consumers.

15

References
1. Laguna L, Primo-Martin C, Salvador A, Sanz T. Inulin and erythritol as sucrose
replacers in short-dough cookies: sensory, fracture, and acoustic properties. Journal of
Food Science. 2013; 78(5): S777 - S785
2. Lin SD, Hwang CF, Yeh CH. Physical and sensory characteristics of chiffon cake
prepared with erythritol as replacement for sucrose. Journal of Food Science. 2003;
68(6): 2107-2110

16
3. Gonzalez-Herrera SM, Herrera RR, Lopez MC, Rutiaga OM, Aguilar CN, Esquivel JCC,
Martinez LAO. Inulin in food products: prebiotic and functional ingredients. British
Food Journal. 2015; 117(1): 371-387