The US didn't. The anti-US propagandists will lie and claim the US created the Taliban in the process of supporting the Mujahideen against the Soviets, which is a stretched fiction. Back in reality, there were and are many powerful regional factions in Afghanistan, many disparate groups of Mujahideen. The Taliban came into existence long after the Soviets left Afghanistan.
The circumstances which lead to the rise of these forces, is informed by the history, including both Russian and American investment in a 'war by proxy'
I also used to repeat the simplistic trope the US made the taliban de-facto since the US made the Muhahideen to defeat the russian backed puppet government. I think it has elements of truth, but there's obviously a lot more to it.
It's not "there's nothing here" simple either. The Taliban might not have taken root if the whole war-by-proxy hadn't happened. Some stuff I read suggests modern Afghanistan is like Kurdistan: unfathomably hard to make work, against the political realities of the neighbours and the different pressures inside the country.