It is also known that Illúvatar is directly responsible for the creation of Elves (the first-born, or Eldar) and Men. Presumably he also created Ents, Wizards, Eagles, and the other, more unique denizens of Middle Earth, such the the Beornings and Tom Bombadil. He did not, however, create the Dwarves- they were an unauthorized action by Valar Aulë, but one which Illúvatar foreknew, and had already woven into his plans for Middle Earth.