Sefer HaChinuch ספר החינוך

To not make [idols] not for himself and not for those besides him: To not make [idols] for one that will worship it, not for himself and not for those besides him, and even if the one who orders that it be made is an idolater — as it is stated (Leviticus 19:4), “and molten gods do not make for yourselves.” And they, may their memory be blessed, said in Sifra, Kedoshim, Section 1:12, even for others. And there is it said, “One who makes [an idol] for himself, transgresses on account of two warnings” — meaning to say, on account of “do not make,” and on account of “for yourselves, etc.”

The root of distancing ourselves from idolatry is well-known.

Its laws are, for example, that which they, may their memory be blessed, said (Mishneh Torah, Laws of Foreign Worship and Customs of the Nations 7:4; Avodah Zarah 51b), “What is [the difference] between [an idol] of an Israelite and [the idol] of a gentile? The [idol] of a gentile is immediately forbidden to benefit from, as it is stated (Deuteronomy 7:25), ‘The statues of their gods shall you burn with fire, etc.’ — from when they became statues, it becomes a god for him. But for the Israelite, it does not become forbidden to benefit from until it is worshiped, as it is stated (Deuteronomy 27:15), ‘and places [it] secretly’ — until he does things to it secretly, which are its worship. But the auxiliaries of idolatry — whether of a gentile or whether of an Israelite — are not forbidden until they use them for idolatry. And the wage of the one who makes [the idol] is permissible, even though he is lashed — and even if he makes it for a gentile, such that it is forbidden when it is finished even before it is worshiped. Nonetheless, it is not forbidden until it is finished, and the last hammer-blow is not worth the value of a small coin (such that all the tangible value was invested before it was forbidden).” [These] and the rest of its many details are in Tractate Avodah Zarah. (See Tur, Yoreh Deah 141.)

And this prohibition is practiced in every place and at all times by males and females. And one who transgresses it and makes an [idol] for someone else — whether he made it for a gentile or an Israelite - is lashed one [set of lashes]. And if he made it for himself, he is lashed two [sets], as we have said. And both of them are because of the manufacture with the intention of worship, alone —- even though he did not worship it.