According to the PHP manual, you can delete a cookie by using setcookie with only the cookie name. I have not had much luck doing this, so I usually edit the cookie contents and change them to invalid values or values that my scripts know are there to mean that the user is unauthorized.
in the manner of the PHP manual, here's an example:
setcookie("test"); // this alone will delete the cookie named test
an alternative, is to give it null values
setcooke("test","userid=NULL");