Views are logical tables that display required information from other tables without storing data themselves. They are created using SELECT statements and show records from the referenced table based on the column names. There are two main types of views: simple views which use a basic SELECT statement with a WHERE clause, and complex views which can include functions like GROUP BY, ORDER BY, and JOINs. Views are created with the CREATE VIEW statement and SELECT statements can then be used to query the view like a table.