There is a difference between making in a material manner, as opposed to a formal one. Any
selected material has certain physical properties; in the case of wood, one could posit that a certain species has a particular strength, hardness, and appearance. These properties influence our decision to work with a given species of wood. Material carries with it reference. In seeing a certain material - red clay brick, for example - our memory might refer to a prior experience with it.
Formal considerations bracket out the material and the referential. Form de-materializes material and is self-referential. Form is the aspect of a thing or set of things. It is the basis for the recognition of commonality and judgement. The act of making inculcates a two-fold relationship between the material and the formal.