What are Bitcoins made from?
You cannot see or hold a Bitcoin. So, the simplest answer is that Bitcoins are made of nothing!
If you need to think of Bitcoins as a 'thing', then it is best to imagine them existing as a string of numbers and letters that give each bitcoin a unique identity. You store a list of these numbers and letters on your computer and when you wish to buy something, you send part of that code to the other person*.
Look at the serial number on your regular bank notes. Now imagine you can give those notes to someone else just by telling them the serial numbers rather than having to give them the dollar bills or euro notes.
*For a more detailed explanation, please see 'What is the Blockchain'
Nice picture, but Bitcoins are not physical coins