Jeroboam asked for advice and then made two gold statues of calves. He showed them to the people and said, "Listen everyone! You won't have to go to Jerusalem to worship anymore. Here are your gods who rescued you from Egypt."
They have already stopped obeying me and have made themselves an idol in the shape of a young bull. They have bowed down to it, offered sacrifices, and said that it is the god who brought them out of Egypt.
Idols are made by humans. A carver shapes the wood. A metalworker hammers out a covering of gold from Uphaz or of silver from Tarshish. Then the idol is dressed in blue and purple clothes.
Now you continue to sin by designing and making idols of silver in the shape of calves. You are told to sacrifice to these idols -- yes, even to kiss them.
Since we are God's children, we must not think that he is like an idol made out of gold or silver or stone. He isn't like anything that humans have thought up and made.