The usage of 'make' and 'do' in English can be nuanced and is often dictated by established expressions that require memorization. 'Make' is generally employed to describe activities that result in the creation of a physical object, such as making furniture or preparing meals.
Note: There are many expressions that use "make". In many of these, the sense of "make" is not "to make" or "to do" and very often "do" seems more appropriate, but they are established expressions, so you have to memorize them.
make an offer
make money
make an effort
make a choice
make a decision
Do vs. Make
Do is used for actions, activities and jobs. It is used in a broad sense, as "performing".
We use "do" when we talk about things in general, when we do not say exactly what activity. In this sense, it is used a lot with indefinite pronouns like "something", "anything", "nothing", etc.
do justice
do damage
do business
do a favor
do good
These actions and activities do not produce a physical object.
Examples
do exercise
do housework
do the dishes
do a job
do homework
"Make" is used in the sense of "make", "elaborate" or "create".
It is used for activities that create something that can be touched, a physical object.