Of course, first of all, you will need the object itself, to which the token will be attached. And the final price of NFT depends on its uniqueness and exclusivity. It can be a GIF, image, creative video or song you created. In general, everything that you think can be of interest to other users. Also, before you start creating NFT, check out Security Audit for NFT projects: Guide for Founders and Managers https://hacken.io/researches-and-investigations/cybersecurity-for-nft-projects-ultimate-guide-for-founders-and-managers/ and provide your project with the best protection.