Negative Mitzvah 4: You shall not make statues of animals or men even
if they are not made for idol-worship
Exodus 20:20 "Do not make with Me gods of silver, neither shall you
make for yourselves gods of gold"
We are forbidden to make statues of animals or men because other
people may consider them to be idols.
Making these statues is forbidden even if the person who makes these
statues did not intend them to be used for idol worship.