In the broadest sense, art is not always a physical thing. As I stated before, it is also the process of creating though you may have to use physical objects. For instance, a play uses physical things like people and props to get across non-physical ideas and concepts.
Both imagination and creativity play a part in art making. What you want your product to “look like” is a function of the imagination that went into it as well as the creative process used to produce it. We use art for a variety of reasons. We use it to learn about our creative expressions, and to learn from our past. Art holds further value for us such as material, intrinsic, religious, patriotic, and symbolic.
The difference between creating and making is origin. Creating suggests originality while making suggests that you reorder or copy. To create is to bring forth something heretofore not observed (ex nihilo). [Secretaries make copies, not create them.]
Art is the process of creating, recreating, and/or redefining animate or inanimate objects or ideas into an observable form.