2 Answers
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I've made one, Yes.
For more advanced, computer destroying viruses- You will have to have some knowledge of Virtual Machines. This is because you don't want to destroy your device while testing it.
There are free options like VirtualBox (I don't recommend)
You can use VMWare Evaluation which is free for 30 days (no credit card or setup) and 30 days should be enough to make a virus.