God does not naturally have physical properties, although He can manifest himself in physical form. For your answer, we must turn to the source of information about God, the Bible. John 4:24 tells us that God is a spirit. Therefore, he is made of 'spirit'.
On the same subject, humans exist as both body and spirit, together at the same time. This seams to violate the law of physics concerning two objects in the same place at the same time. However, spirit does not conform to the physical laws. Upon the death of a human body, the spirit leaves the body and goes to its eternal destination, either heaven of hell.