"And God Said: Let Us Make Humankind"
(כו) וַיֹּ֣אמֶר אֱלֹקִ֔ים נַֽעֲשֶׂ֥ה אָדָ֛ם בְּצַלְמֵ֖נוּ כִּדְמוּתֵ֑נוּ וְיִרְדּוּ֩ בִדְגַ֨ת הַיָּ֜ם וּבְע֣וֹף הַשָּׁמַ֗יִם וּבַבְּהֵמָה֙ וּבְכׇל־הָאָ֔רֶץ וּבְכׇל־הָרֶ֖מֶשׂ הָֽרֹמֵ֥שׂ עַל־הָאָֽרֶץ׃
(26) And God said, “Let us make humankind in our image, after our likeness. They shall rule the fish of the sea, the birds of the sky, the cattle, the whole earth, and all the creeping things that creep on earth.”
נעשה אדם. עַנְוְתָנוּתוֹ שֶׁל הַקָּבָּ"ה לָמַדְנוּ מִכָּאן, לְפִי שֶׁאָדָם הוּא בִּדְמוּת הַמַּלְאָכִים וְיִתְקַנְּאוּ בוֹ, לְפִיכָךְ נִמְלַךְ בָּהֶם, וּכְשֶׁהוּא דָן אֶת הַמְּלָכִים הוּא נִמְלָךְ בְּפָמַלְיָא שֶׁלּוֹ, שֶׁכֵּן מָצִינוּ בְאַחְאָב, שֶׁאָמַר לוֹ מִיכָה רָאִיתִי אֶת ה' יֹשֵׁב עַל כִּסְאוֹ וְכָל צְבָא הַשָּׁמַיִם עוֹמְדִים עָלָיו מִימִינוֹ וּמִשְּׂמֹאלוֹ (מלכים א כ"ב), וְכִי יֵש יָמִין וּשְׂמֹאל לְפָנָיו? אֶלָּא אֵלּוּ מַיְמִינִים לִזְכוּת וְאֵלוּ מַשְׂמְאִילִים לְחוֹבָה, וְכֵן בִּגְזֵרַת עִירִין פִּתְגָמָא וּבְמֵאמַר קַדִּישִׁין שְׁאֵלְתָא (דניאל ד'), אַף כָּאן בְּפָמַלְיָא שֶׁלוֹ נָטַל רְשׁוּת, אָמַר לָהֶם יֵשׁ בָּעֶלְיוֹנִים כִּדְמוּתִי; אִם אֵין כִּדְמוּתִי בַתַּחְתּוֹנִים הֲרֵי יֵשׁ קִנְאָה בְמַעֲשֵׂה בְרֵאשִׁית:
נעשה אדם WE WILL MAKE MAN — The meekness of the Holy One, blessed be He, they (the Rabbis) learned from here: because the man is in the likeness of the angels and they might envy him, therefore He took counsel with them (Midrash Tanchuma, Shemot 18 and see Genesis Rabbah 8). And when He judges the kings He likewise consults His heavenly council, for thus we find in the case of Ahab to whom Micha said, (1 Kings 22:19) “I saw the Lord sitting on His throne, and all the host of heaven standing by Him on His right hand and on His left.” Has God, then, a right hand and a left hand? But it means that some stood on the right side to plead in favour of the accused and others stood on the left side to accuse; and similarly we read (Daniel 4:14), “the matter is by the decree of the watchers, and the sentence by the word of the holy ones”, — here, also, He consulted His heavenly council and asked permission of them, saying to them: “There are in the heavens beings after My likeness; if there will not be on earth also beings after My likeness, there will be envy among the beings that I have created” (Sanhedrin 38b).
(יט) וַיֹּ֕אמֶר לָכֵ֖ן שְׁמַ֣ע דְּבַר־ה' רָאִ֤יתִי אֶת־ה' יֹשֵׁ֣ב עַל־כִּסְא֔וֹ וְכׇל־צְבָ֤א הַשָּׁמַ֙יִם֙ עֹמֵ֣ד עָלָ֔יו מִֽימִינ֖וֹ וּמִשְּׂמֹאלֽוֹ׃ (כ) וַיֹּ֣אמֶר ה' מִ֤י יְפַתֶּה֙ אֶת־אַחְאָ֔ב וְיַ֕עַל וְיִפֹּ֖ל בְּרָמֹ֣ת גִּלְעָ֑ד וַיֹּ֤אמֶר זֶה֙ בְּכֹ֔ה וְזֶ֥ה אֹמֵ֖ר בְּכֹֽה׃
(19) But [Micaiah] said, “I call upon you to hear the word of the LORD! I saw the LORD seated upon His throne, with all the host of heaven standing in attendance to the right and to the left of Him. (20) The LORD asked, ‘Who will entice Ahab so that he will march and fall at Ramoth-gilead?’ Then one said thus and another said thus,
ויאמר אלהים נעשה. נתן אז כח בפמליא שלו להשפיע את הצלם בנושא המוכן לו:
ויאמר אלוקים נעשה, at this point G’d endowed His entourage to carry out the task assigned to it.
והאי דנקט לשון רבים דרך הכתוב לומר ליחיד לשון רבים ולרבים לשון יחיד ולזכר לשון נקיבה ולנקיבה לשון זכר כמו הכא שאומר על אדם וירדו והיה לומר וירדה:

And with regard to the use of plural conjugation, it is simply the textual manner to occasionally use singular in place of plural and plural in place of singular. Similarly, male conjugation is occasionally written as female and female as male.

נעשה: נ"ל גם זו מליצה ישנה, על דרך ל' ארמית, ואין הכוונה שנמלך באחרים, כגון במלאכים, כי אמר בצלמנו, והאדם איננו בצלם המלאכים; גם איננה מליצה דרך כבוד כלשון המלכים, אלא כן דרך לשון ארמית,

"Let us make:" It appears to me that this is also an ancient mode of expression, in the way of Aramaic. And the intention is not that He should consult with others, like angels; since it states "in Our image," and man is not in the image of the angels. It is also not an expression of honor, like the speech of kings [who refers to themselves as 'we'].

אמר נעשה אדם בלשון רבים, והוא בדרך גדולה וכבוד כנהוג בלשון העברית שהמלך, והשר, והאציל אומרים: אנחנו צוינו, אמרנו, עשינו.

Such is the way of kings and other honored people, Hashem sometimes speaks of himself using the "royal we" or majestic plural...

Book of Enoch 2:30:10

[Friday]. On the sixth day I commanded my wisdom to create man from seven consistencies: one, his flesh from the earth; two, his blood from the dew; three, his eyes from the sun; four, his bones from stone; five, his intelligence from the swiftness of the angels and from cloud; six, his veins and his hair from the grass of the earth; seven, his soul from my breath and from the wind.

וַיֹּאמֶר אֱלֹקִים נַעֲשֶׂה אָדָם ...והפשט הנכון במלת "נַעֲשֶׂה" הוא מפני שכבר הראית לדעת (רמב"ן על בראשית א׳:א׳) כי האלקים בָּרָא יש מאין ביום הראשון לבדו ואחר כך מן היסודות ההם הנבראים יצר ועשה וכאשר נתן במים כח השרוץ לשרוץ נפש חיה והיה המאמר בהם "יִשְׁרְצוּ הַמַּיִם" (בראשית א׳:כ׳) והיה המאמר בבהמה "תּוֹצֵא הָאָרֶץ" (בראשית א׳:כ״ד) אמר באדם "נַעֲשֶׂה" כלומר אני והארץ הנזכרת נַעֲשֶׂה אָדָם שתוציא הארץ הגוף מיסודיה כאשר עשתה בבהמה ובחיה כדכתיב (בראשית ב׳:ז׳) וַיִּיצֶר ה' אֱלֹקִים אֶת הָאָדָם עָפָר מִן הָאֲדָמָה

AND G-D SAID: ‘LET US MAKE MAN.’
The correct explanation of na’aseh (let us make) [which is in the plural form when it should have been in the singular] is as follows: It has been shown to you that G-d created something from nothing only on the first day, and afterwards He formed and made things from those created elements. Thus when He gave the waters the power of bringing forth a living soul, the command concerning them was Let the waters swarm. The command concerning cattle was Let the earth bring forth. But in the case of man He said, Let us make, that is, I and the aforementioned earth, let us make man, the earth to bring forth the body from its elements as it did with cattle and beasts, as it is written, And the Eternal G-d formed man of the dust of the ground,

נעשה אדם. אַעַ"פִּ שֶׁלֹּא סִיְּעוּהוּ בִיצִירָתוֹ וְיֵשׁ מָקוֹם לַמִּינִים לִרְדּוֹת, לֹא נִמְנַע הַכָּתוּב מִלְּלַמֵּד דֶרֶך אֶרֶץ וּמִדַּת עֲנָוָה שֶׁיְּהֵא הַגָּדוֹל נִמְלָךְ וְנוֹטֵל רְשׁוּת מִן הַקָּטָן; וְאִם כָּתַב אֶעֱשֶׂה אָדָם, לֹא לָמַדְנוּ שֶׁיְּהֵא מְדַבֵּר עִם בֵּית דִינוֹ, אֶלָּא עִם עַצְמוֹ, וּתְשׁוּבַת הַמִּינִים כָּתַב בְּצִדּוֹ, וַיִּבְרָא אֶת הָאָדָם, וְלֹא כָתַב וַיִּבְרְאוּ:
נעשה אדם WE WILL MAKE MAN — Although they did not assist Him in forming him (the man) and although this use of the plural may give the heretics an occasion to rebel (i. e. to argue in favour of their own views), yet the verse does not refrain from teaching proper conduct and the virtue of humbleness, namely, that the greater should consult, and take permission from the smaller; for had it been written, “I shall make man”, we could not, then, have learned that He spoke to His judicial council but to Himself. And as a refutation of the heretics it is written immediately after this verse “And God created the man”, and it is not written “and they created” (Genesis Rabbah 8:9)

Philo On the Confusion of Tongues 35:179

Very appropriately therefore has God attributed the creation of this being, man, to his lieutenants, saying, "Let us make man," in order that the successes of the intellect may be attributed to him alone, but the errors of the being thus created, to his subordinate power: for it did not appear to be suitable to the dignity of God, the ruler of the universe, to make the road to wickedness in a rational soul by his own agency; for which reason he has committed to those about him the creation of this portion of the universe; for it was necessary that the voluntary principle, as the counterpoise to the involuntary principle, should be established and made known, with a view to the completion and perfection of the universe.

(ג) וַיֹּאמֶר אֱלֹקִים נַעֲשֶׂה אָדָם (בראשית א, כו), בְּמִי נִמְלָךְ, רַבִּי יְהוֹשֻׁעַ בְּשֵׁם רַבִּי לֵוִי אָמַר, בִּמְלֶאכֶת הַשָּׁמַיִם וְהָאָרֶץ נִמְלָךְ, מָשָׁל לְמֶלֶךְ שֶׁהָיוּ לוֹ שְׁנֵי סַנְקְלִיטִים, וְלֹא הָיָה עוֹשֶׂה דָבָר חוּץ מִדַּעְתָּן. רַבִּי שְׁמוּאֵל בַּר נַחְמָן אָמַר בְּמַעֲשֵׂה כָּל יוֹם וָיוֹם נִמְלַךְ, מָשָׁל לְמֶלֶךְ שֶׁהָיָה לוֹ סַנְקַתַּדְרוֹן, וְלֹא הָיָה עוֹשֶׂה דָבָר חוּץ מִדַּעְתּוֹ. רַבִּי אַמֵּי אָמַר בְּלִבּוֹ נִמְלַךְ, מָשָׁל לְמֶלֶךְ שֶׁבָּנָה פָּלָטִין עַל יְדֵי אַרְדְּכָל, רָאָה אוֹתָהּ וְלֹא עָרְבָה לוֹ, עַל מִי יֵשׁ לוֹ לְהִתְרַעֵם לֹא עַל אַרְדְּכָל, אֶתְמְהָא, הֱוֵי וַיִּתְעַצֵּב אֶל לִבּוֹ. אָמַר רַב אַסֵּי מָשָׁל לְמֶלֶךְ שֶׁעָשָׂה לוֹ סְחוֹרָה עַל יְדֵי סַרְסוּר וְהִפְסִיד, עַל מִי יֵשׁ לוֹ לְהִתְרָעֵם לֹא עַל הַסַּרְסוּר, אֶתְמְהָא, הֱוֵי וַיִּתְעַצֵּב אֶל לִבּוֹ.

(3) Let us make a human”—with whom did God consult? R' Yehoshua said in the name of R' Levi: He consulted with the work of the heaven and the earth. This can be compared to a king who had two courtiers, and he would not do anything without their approval. R' Shmuel bar Nachman said: He consulted with the work of each and every day of Creation. This can be compared to a king who had an adviser, and he would not do anything without his approval. R' Ami Says: God consulted with His heart. This can be compared to a king who built a palace through an architect. The king saw the palace and it did not please him. Against whom should the king complain? Is it not against the architect?! Thus, it states, And He was upset to His heart (Genesis 6:6)

Bereishit Rabbah 8

Then God said, 'Let us make man in our likeness, and let there be a creature not only the product of earth, but also gifted with heavenly, spiritual elements, which will bestow on him reason, intellect and understanding.' Truth then appeared, falling before God's throne, and in all humility exclaimed: 'Deign, O God, to refrain from calling into being a creature who is beset with the vice of lying, who will tread truth under his feet.' Peace came forth to support this petition. 'Wherefore, O Lord, shall this creature appear on earth, a creature so full of strife and contention, to disturb the peace and harmony of Thy creation? He will carry the flame of quarrel and ill-will in his trail; he will bring about war and destruction in his eagerness for gain and conquest.'

Whilst they were pleading against the creation of man, there was heard, arising from another part of the heavens, the soft voice of Charity: 'Sovereign of the Universe,' the voice exclaimed, in all its mildness, 'vouchsafe Thou to create a being in Thy likeness, for it will be a noble creature striving to imitate Thy attributes by its actions. I see man now in Spirit, that being with God's breath in his nostrils, seeking to perform his great mission, to do his noble work. I see him now in spirit, approaching the humble hut, seeking out those who are distressed and wretched to comfort them, drying the tears of the afflicted and despondent, raising up them that are bowed down in spirit, reaching his helping hand to those who are in need of help, speaking peace to the heart of the widow, and giving shelter to the fatherless. Such a creature cannot fail to be a glory to His Maker.' The Creator approved of the pleadings of Charity, called man into being, and cast Truth down to the earth to flourish there; as the Psalmist says (Ps. 85. 12): 'Truth shall spring out of the earth; and righteousness shall look down from heaven to abide with man'; and He dignified Truth by making her His own seal.