In Vulkan, in order to harness the processing power of a given device, we need to submit operations to the device's queues. Queues are not created explicitly by an application. They are requested during device creation: We check what families are available and how many queues each family contains. We can ask only for the subset of available queues from existing queue families, and we can't request more queues than the given family exposes.
Requested queues are created automatically along with the logical device. We don't manage them and create them explicitly. We can't destroy them either; they are also destroyed with a logical device. To use them and to be able to submit any work to the device's queues, we just need to acquire their handles.