Let US create

In Heaven, long before the earth was created:

“Satan was once an honored angel in heaven, next to Christ. His countenance, like those of the other angels, was mild and expressive of happiness. His forehead was high and broad, showing great intelligence. His form was perfect; his bearing noble and majestic. But when God said to His Son, ‘Let us make man in our image,’ Satan was jealous of Jesus. He wished to be consulted concerning the formation of man, and because he was not, he was filled with envy, jealousy, and hatred. He desired to receive the highest honors in heaven next to God.” {EGW; EW 145.1; 1882}

The Father and the Son engaged in the mighty, wondrous work they had contemplated, of creating the world. 1SP 24.1

The creation itself:

"And now God said to His Son, “Let us make man in our image.” As Adam came forth from the hand of his Creator he was of noble height and of beautiful symmetry." ST January 9, 1879, par. 13

“And God said, Let us make man in our own image, after our likeness.” Whom did He address?— The Lord Jesus Christ, who declares Himself to have been with the Father from the beginning. Ms43-1906.6.