Attribute sets are basically is the list of attributes with all the product characteristics.
Magento 2 default attribute set contain such attributes, as SKU, name, description, price etc.
Add new Attribute Set
1. Login to your Magento store Admin Panel.
3. Click on the Add Attribute Set button.
4. Then specify the Name of the set and select an existing attribute set to use it as a template for the new one.
* The Name is not visible on the frontend (storefront) and serves for internal reference only.
5. You’ll see the Attribute Groups, such as “Product Details”, “Content”, “Images” etc.
You can add a new group by clicking the Add New button, or remove the group using the Delete Selected Group button (you should first select the group you want to delete).
6. Groups can be used to organize the attribute sets. For instance, the “Images” group contains attributes, like “image”, “thumbnail”, “swatch_image”, etc.
Use drag&drop feature to rearrange the attributes.
Using attribute sets
If you need to use a specific attribute set for the product, follow the steps below:
1. Go to the Products > Catalog section.
2. On the product settings page you will see the Attribute Set option.
Use this option to select the needed attribute set you want to use to configure the product.
3. Remember to save the product settings.