Dabura makes a sword.
Magic Materialization is a magical ability used to create physical matter out of thin air. This does count as matter manipulation.
Piccolo uses this several times to create uniforms for himself and Gohan as well as a few other items. In the Buu Arc, Piccolo creates an hour glass out of nowhere in order to show the time Super Buu has to wait for his fight with the ultimate warrior, Gotenks.
Goku and Vegeta have had this ability while using the Super Saiyan 10 and 100 forms.
Dabura uses this ability to make weapons, he created a spear when opposing Majin Buu and a sword when fighting Gohan.
King Piccolo is believed to have used it (off-screen) to create his throne (which somewhat resembles the throne used by Guru later in Dragon Ball Z).
Old Kai creates a Crystal Ball, a highly useful device to monitor something that happens with another creature.
It is believed that it is possible Namekians use it to create everything from houses, furniture, and possibly used by members of the Dragon Clan in the creation of Dragon Balls.
Ledgic used it to produced two swords and a spear in his fight against Goku.