I perceive them as human created. I'm like you in that I'm an atheist. However, I do believe in a certain fabric of the universe that ties everyone together. When I perform a ritual or a magickal act, it is easier for me to concentrate on an aspect of the universe which I normally address as the Lord or Lady or a more specific aspect of those two. When you start addressing infinity, it's just too big...

So, I guess I'm a pantheist.