Since most kids I've ever known appear to have some very psychic tendencies when they are very young, before it is programmed out of them, I would have no problem saying that humans and all creatures, plants, etc, were a creation of powerful, super-intelligent beings, whose job it is to introduce life in suitable places in the universe.
Of course, then you run the risk of "where did the super-beings come from?" I would probably answer that they were ideas in the Mind of the Universe that came to life, in a way, though they are mostly invisible because they are mostly mind.
As for matter, it is just "sleeping mind", or the thought of being solid and malleable, useful "stuff" for creation.
Where did "God" or Cosmic Mind come from? It is just the whole infinite range of possible ideas, thoughts, etc, taken as a whole.