Troy Brownfield over at Newsarama takes a look at The Spirit #12 as well:
Cooke's sure hand made the Spirit the best book out in today's market place. Not "one of," mind you - the best. No book I can think of shows off as much depth and range, and certainly no title appeals to as many age groups or crosses as many genres. Visually compelling, coolly written, Cooke's triumphant run on this book is a modern classic.Virtually everything about the book was note-perfect, from Cooke's clever reworking of Ebony White's character to the cover design (with its monthly nod to the old Superman-inset DC bullet) to the way in which he made Commissioner Dolan's absurd hair style actually work. Cooke's artwork is lithe and graceful, given real sheen by J. Bone's slick inking and Dave Stewart's sumptuous coloring.