How does creating an access list differ in IPv6 from IPv4?

You can apply both IPv4 and IPv6 ACLs to an interface.

As with IPv4 ACLs, IPv6 port ACLs take precedence over router ACLs:

• When an input router ACL and input port ACL exist in an SVI, packets received on ports to which a port ACL is applied are filtered by the port ACL. Routed IP packets received on other ports are filtered by the router ACL. Other packets are not filtered.
• When an output router ACL and input port ACL exist in an SVI, packets received on the ports to which a port ACL is applied are filtered by the port ACL. Outgoing routed IPv6 packets are filtered by the router ACL. Other packets are not filtered.

The question is quite vague. In terms of whether you are refering to Cisco router configuration, and its functionality, they're the same. The only difference is that each uses a different IP address convention, and how you activate IPv6 accesslist in Cisco router.