As far as I think to make means making something using some material or materials
To create means making something out of nothing
The difference between 'make' and 'create' is not exactly as you have characterized it. 'make' can be used in various ways. For example, it can mean 'cause', as in "Louise made the children laugh".
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The difference between 'make' and 'create' is not exactly as you have characterized it.
'make' can be used in various ways. For example, it can mean 'cause', as in "Louise made the children laugh". There are also several idioms that use 'make': 'make a mistake', 'make an appointment', 'make sense', etc. 'create' cannot be used in any of those ways.
'make' also means 'create', w