That is most likely “Eyes Do More Than See” by Isaac Asimov.
In the very distant future — about a trillion years in the future —
humans have long since abandoned physical form. They exist as energy
entities spanning space.
Two of these entities, known only as Ames and Brock, tire of artistic
competitions using manipulations of energy. They discuss a new project
in which they attempt to manipulate physical matter, and Ames creates
a sculpture of a human head. Brock, who was once a woman, is painfully
reminded of her physical past and that she once knew love. She adds
tears to the head and then flees. Ames remembers that he had once been
a man, and the force of his vortex splits the head as he turns in
search of Brock.