www.youtube.com/watch?v=oZ46lqsfLrU&spfreload=10

This article covers creating custom attributes, adding them to an attribute set, assigning that custom attribute to a product and using it in the "Shop By" filter module in the front-end.

growwithtrellis.com/blog/managing-attributes-attribute-sets-...

This guide is meant to help beginners or anyone new to Magento become familiar with attributes and attribute sets so they can better manage their product data.

blog.amasty.com/beginners-guide-on-magento-product-attribute...

Those who are new with Magento come up with a great bunch of questions. We start our FAQ section with introducing to you a Beginner’s Guide on Magento Product Attribute Sets. Read on to get all the details about their types and modification.

inchoo.net/magento/importance-of-planning-attribute-sets/

Attribute set is nothing more than product type in your online store. Shirts will have different attributes than watches or sunglasses.