Creating views in MySQL involves writing a SELECT query and saving it as a view using CREATE VIEW. The view acts like a virtual table that stores the query, not the data. When you query the view, it runs the saved SELECT query on the current data in the underlying tables and returns the results. Views help simplify complex queries and can be reused easily. However, views do not store data themselves and may not allow direct updates depending on the query. Changes in the underlying tables are reflected in the view results dynamically.