While Notzrim allege a multi-faceted Divinity, [Heaven Forbid! L'havdil]
RSR Hirsch counters with the Royal We reading.
Rashi favours Hashem u'veit Dino - due to HIS Humility.
I have a simple read. I.E. Hashem partnered with all that had already been created. Thus Hashem created Adam as the SUM of all that went before, and contained components of every step of creation.
Adam is thus, part Light, water, earth, reptile, bird, beast etc. - as well as heavenly and angelic. HKBH is "quarterbacking" or exhorting the entire "team" of creatures to pull together to make Adam Harishon.
And so Na'aseh is addressed to All Creatures, heavenly and earthly to pitch into the process.