Leanne Zaloumis is due to appear in a London court Monday on a charge of aggravated burglary.
Police say the alleged break-in occurred at Cowell's London home at around 10:30 p.m. (21:30 GMT, 5:30 p.m. EDT) Sunday.
Cowell's spokesman, Max Clifford, said the "X Factor" svengali had been watching TV when he heard a crashing noise and found a woman clutching a brick who had smashed through a window.
He said Cowell's security team detained the woman until police arrived.
Clifford said Cowell "was shaken up" and had described the scene as "just like something out of a horror movie."