Barry, Pset are groups under which IFC properties are grouped. If you go to the Dialog of most construction element types and click the Manage IFC Properties button in the Tags and Categories panel, in the opening Dialog you will see IFC properties grouped under those Psets.
Omar, I suppose you wish to create custom IFC Properties for GDL Objects available through the Object Tool.
Just select the GDL Object you wish to assign custom IFC Properties to. Go to its Dialog and click the Manage IFC Properties button in the Tags and Categories panel. In the appearing Dialog, click the New Property/Classification button.
Then in the next Dialog you can define a name for a new Pset under which to group your custom IFC property, plus the name of your IFC Property, plus a few more settings. Please check the HelpCenter for details on this Dialog:
http://helpcenter.graphisoft.com/guides/archicad-18-int-reference-guide/interoperability/file-handli...
Just one more note: the Add new property to Scheme Setup at the selected level of the model hierarchy checkbox can be useful since using that you can make your newly created IFC Property part of the IFC Scheme Setup, which means that if you for example add this new IFC Property to the IfcElement level of the IFC hierarchy, then every element type under the IFCElement level in the IFC heararchy (which I think is most element types in AC) will inherint this custom IFC Property and it will be available in their Settings Dialog for use. Check the IFC Scheme Setup Dialog help for more details:
http://helpcenter.graphisoft.com/guides/archicad-18-int-reference-guide/interoperability/file-handli...
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