This paper presents the simplified and generalized equations to estimate the optimal design based in the concept of minimum cost for the reinforced concrete corner combined footings under axial load and biaxial moments in each column that considers the linear pressure of the soil acting on the footing contact surface. This work is presented in two stages: in the first stage the minimum contact surface on the footing is obtained, and in the second stage the minimum cost for design is obtained. The formulation was developed under the condition that the derivative of the moment is the shear force. Four examples are shown to obtain the minimum cost for the complete design. The solution is obtained with the help of Maple-15 software that solves these types of problems. The results show that there is no direct relationship between the optimal area and the minimum cost design.