PHP Cookie Help

[308holes]

hello got this php script i wrote to diplay stuff depending on the cookie value but getting errors on the setcookie anyone know why or can improve on the code please doo

<?php
if($_GET['CIEC'] == 3)
{
    $TWO = "2";
    setcookie("ShowOrHide",$TWO);
}
else
{
 if (isset($_COOKIE["ShowOrHide"]) AND $_COOKIE["ShowOrHide"] == "1")
 {
     echo "<a href=\"index.php?CIEC=3\">Close</a>";
 }
 else if(isset($_COOKIE["ShowOrHide"]) AND $_COOKIE["ShowOrHide"] == "2")
 {
     //Do Nothing
 }
 else
 {
     $ONE = "1";
    setcookie("ShowOrHide", $ONE);
    echo "<a href=\"index.php?CIEC=3\">Close</a>";
    echo "<a id=\"tooCool\" href=\"http://www.w3.com/\"></a>";
 }
}
?>