The Creation of Man

And God said, “Let us make man in our image, after our likeness. They shall rule the fish of the sea, the birds of the sky, the cattle, the whole earth, and all the creeping things that creep on earth.”

WE WILL MAKE MAN — The meekness of the Holy One, blessed be He, they (the Rabbis) learned from here: because the man is in the likeness of the angels and they might envy him, therefore He took counsel with them...

It's stating "let us make" in the plural form also wants [to teach] that the attributes of God are many; the thirteen attributes of mercy and the name, Elohim, which is the attribute of judgment, agreed together to create man.

And the correct simple meaning of the word, 'let us make,' is that which you have already been shown, to know (verse 1) that God created something from nothing on the first day alone, and afterwards, He formed and made [everything] from the fundamental elements. And when He gave power of swarming in the water to swarm living creatures, the proclamation was (verse 20), "let the waters swarm;" and the proclamation with the animals was (verse 24) "let the earth bring forth;" [and] with man He said, "let us make." That is to say, I and the earth - that was mentioned - let us make man: the earth will bring forth the body form the elements as it did with the beasts and the animals