[noun (material)] + でできている [noun (material)] + からできている
でできている – material is still recognizable in the product からできている – material has been transformed/is no longer recognizable
The expressions でできている and からできている are used to describe what something is made of or made from. Both use the verb できる (which here means "to be produced / to be made") in its 〜~ている form to express a resulting state – the material something consists of.
Use で when the original material is still recognizable in the final product. The material retains its form or appearance.
Here, you can still see that the desk is wood and the ring is gold.
Use から when the original material has been transformed and is no longer easily recognizable in the final product.
In these cases, you cannot easily tell by looking at the product what it was originally made from.
In everyday speech, the distinction between で and から is not always strictly maintained. Many native speakers use で in both cases, especially in casual conversation. However, から is preferred when the transformation of the material is significant.
できている (the 〜~ている form) is the most natural choice when describing what an existing object is made of. The plain form できる is used more when talking about the production process itself:
To ask what something is made of, use 何で or 何から: