diff --git a/src/Factories/Factory.php b/src/Factories/Factory.php
new file mode 100644
index 0000000..93c92e9
--- /dev/null
+++ b/src/Factories/Factory.php
@@ -0,0 +1,231 @@
+<?php
+
+namespace Aerni\Factory\Factories;
+
+use Closure;
+use Illuminate\Support\Arr;
+use Illuminate\Support\Str;
+use Illuminate\Support\Collection;
+use Statamic\Contracts\Entries\Entry;
+use Statamic\Contracts\Taxonomies\Term;
+
+abstract class Factory
+{
+    public static string $namespace = 'Database\\Factories\\Statamic\\';
+
+    public function __construct(
+        protected ?int $count = null,
+        protected ?Collection $states = null,
+        protected ?Collection $afterMaking = null,
+        protected ?Collection $afterCreating = null,
+    )
+    {
+        $this->states ??= new Collection;
+        $this->afterMaking ??= new Collection;
+        $this->afterCreating ??= new Collection;
+    }
+
+    abstract public function definition(): array;
+
+    public static function new(array $attributes = []): self
+    {
+        return (new static)->state($attributes)->configure();
+    }
+
+    public function configure(): self
+    {
+        return $this;
+    }
+
+    public function make(array $attributes = []): Collection|Entry|Term
+    {
+        if (! empty($attributes)) {
+            return $this->state($attributes)->make();
+        }
+
+        if ($this->count === null) {
+            return tap($this->makeInstance(), function ($instance) {
+                $this->callAfterMaking(collect([$instance]));
+            });
+        }
+
+        if ($this->count < 1) {
+            return collect();
+        }
+
+        return collect()
+            ->range(1, $this->count)
+            ->map(fn () => $this->makeInstance())
+            ->tap(fn ($instances) => $this->callAfterMaking($instances));
+    }
+
+    public function create(array $attributes = []): Collection|Entry|Term
+    {
+        if (! empty($attributes)) {
+            return $this->state($attributes)->create();
+        }
+
+        $instances = $this->make($attributes);
+
+        if ($instances instanceof Collection) {
+            return $instances
+                ->each(fn ($instance) => $instance->save())
+                ->tap(fn ($instances) => $this->callAfterCreating($instances));
+        }
+
+        $instances->save();
+
+        $this->callAfterCreating(collect([$instances]));
+
+        return $instances;
+    }
+
+    protected function makeInstance(): Entry|Term
+    {
+        return $this->newModel($this->getExpandedAttributes());
+    }
+
+    protected function getExpandedAttributes(): array
+    {
+        return $this->getRawAttributes();
+
+        // return $this->expandAttributes($this->getRawAttributes($parent));
+    }
+
+    protected function getRawAttributes(): array
+    {
+        return $this->states->reduce(function (array $carry, $state) {
+            if ($state instanceof Closure) {
+                $state = $state->bindTo($this);
+            }
+
+            return array_merge($carry, $state($carry));
+        }, $this->definition());
+    }
+
+    public function state(mixed $state): self
+    {
+        return $this->newInstance([
+            'states' => $this->states->concat([
+                is_callable($state) ? $state : fn () => $state
+            ]),
+        ]);
+    }
+
+    public function count(?int $count): self
+    {
+        return $this->newInstance(['count' => $count]);
+    }
+
+    public function afterMaking(Closure $callback): self
+    {
+        return $this->newInstance([
+            'afterMaking' => $this->afterMaking->concat([$callback])
+        ]);
+    }
+
+    public function afterCreating(Closure $callback): self
+    {
+        return $this->newInstance([
+            'afterCreating' => $this->afterCreating->concat([$callback])
+        ]);
+    }
+
+    protected function callAfterMaking(Collection $instances): void
+    {
+        $instances->each(function ($model) {
+            $this->afterMaking->each(fn ($callback) => $callback($model));
+        });
+    }
+
+    protected function callAfterCreating(Collection $instances): void
+    {
+        $instances->each(function ($model) {
+            $this->afterCreating->each(fn ($callback) => $callback($model));
+        });
+    }
+
+    protected function newInstance(array $arguments = []): self
+    {
+        return new static(...array_values(array_merge([
+            'count' => $this->count,
+            'states' => $this->states,
+            'afterMaking' => $this->afterMaking,
+            'afterCreating' => $this->afterCreating,
+        ], $arguments)));
+    }
+
+    public function newModel(array $attributes = []): Entry|Term
+    {
+        return match (true) {
+            $this->modelRepository() === 'collections' => $this->newEntry($attributes),
+            $this->modelRepository() === 'taxonomies' => $this->newTerm($attributes),
+            default => throw new \Exception("The repository \"{$this->modelRepository()}\" is not supported."),
+        };
+    }
+
+    protected function newEntry(array $attributes = []): Entry
+    {
+        $entry = \Statamic\Facades\Entry::make()
+            ->collection($this->modelType())
+            ->blueprint($this->modelBlueprint());
+
+        if ($slug = Arr::pull($attributes, 'slug')) {
+            $entry->slug($slug);
+        }
+
+        if ($locale = Arr::pull($attributes, 'locale')) {
+            $entry->locale($locale);
+        }
+
+        if ($published = Arr::pull($attributes, 'published')) {
+            $entry->published($published);
+        }
+
+        return $entry->data($attributes);
+    }
+
+    protected function newTerm(array $attributes = []): Term
+    {
+        $term = \Statamic\Facades\Term::make()
+            ->taxonomy($this->modelType())
+            ->blueprint($this->modelBlueprint());
+
+        if ($slug = Arr::pull($attributes, 'slug')) {
+            $term->slug($slug);
+        }
+
+        return $term->data($attributes);
+    }
+
+    protected function modelRepository(): string
+    {
+        return $this->modelNamespaceParts()['modelRepository'];
+    }
+
+    protected function modelType(): string
+    {
+        return $this->modelNamespaceParts()['modelType'];
+    }
+
+    protected function modelBlueprint(): string
+    {
+        return $this->modelNamespaceParts()['modelBlueprint'];
+    }
+
+    protected function modelNamespaceParts(): array
+    {
+        $factoryNameParts = Str::of(get_class($this))
+            ->remove(static::$namespace)
+            ->remove('Factory')
+            ->lower()
+            ->explode('\\');
+
+        return [
+            'modelRepository' => $factoryNameParts[0],
+            'modelType' => $factoryNameParts[1],
+            'modelBlueprint' => $factoryNameParts[2],
+        ];
+    }
+
+}