Also HOME 5 suggests that
Melkor created
Orcs in mockery after seeing
Elves, not from Elves. See extracts below.
Yes, at this early-ish point the orcs were made of stone and hatred, and also made in mockery of Elves -- in my opinion proof that JRRT himself did not
necessarily equate "made in mockery" with "made of" (a given thing). In even earlier writings . . .
1916-17 (
Fall of Gondolin, later read at Exeter College in 1920): Melko made the Orcs
"bred of subterranean heats and slime" and they were the
"foul broodlings of Melko"
1930 (Qenta Noldorinwa): the
Dark Lord now makes Orcs
"of stone" with
"hearts of hatred"
1940s and finishing up The Lord of the Rings:
Tolkien, perhaps while writing
The Lord of the Rings, possibly shifts from
Morgoth "making" Orcs [using Frodo's word below] to Morgoth needing to pervert something already living -- as
Frodo thinks might be the case -- although right now I'm unable to exactly date this passage from
The Tower of Cirith Ungol:
"No, they eat and drink Sam. The Shadow that bred them can only mock, it cannot make: not real new things of its own. I don't think it gave life to the orcs, it only ruined them and twisted them;" Appendix F states that the orcs were first "bred" by the Dark Power in the Elder Days.
Early 1950s: in
The Annals of Aman as first written Melkor still "made" orcs from something --
but the idea now enters "Silmarillion related texts" that Melkor cannot create a true living being, as the Elf Pengolodh will argue -- and a darker tale is noted among
the Wise of Eressea, one that says Morgoth captured and perverted Elves, twisting them into orcs. Christopher Tolkien chose this idea for the 1977 Silmarillion -- along with other texts from this phase of writing, incidentally.
Anyway, I wrote these last two paragraphs (copied here) before
The Nature of Middle-Earth was published
just in case something in there burns my toast!