Board Thread:Naruto Discussions/@comment-27296281-20170721061114/@comment-27924662-20170722074542

Crazylazyguy wrote: Well for starters you can't just "make one" by combining all the 5 elements. So far Only Kaguya, Hagoromo, Hamura, Hagoromo's sons, Jinchuriki of the 10-tails, So6p mode can do that.

As to why Naruto for example can't create anymore, I have no idea. All we know is that if it's destroyed or it goes farther than 70m, it is lost forever. If it goes farther than 70m it remains intact case in point the balls were still sticking to minato's coat despite him using flying raijin. And to destroy them you must kill the user(like what happened to madara when he became Kaguya) or force him out of the Six paths senjutsu mode. Kaguya was the only one to be shown to make one with her will. Rest I don't know but I think toneri too was capable of making them..