The user can recreate a universe from its beginning state in any way they wish. They could reform a singular universe possibly by inducing a new Big Bang Event altered according to their wishes and can even recreate a universe that was originally destroyed.
Morpheus (DC Comics); When enough people dream the same thing
Hope Pezzini (Witchblade/Top Cow)
Twilight (Buffy the Vampire Slayer)
Lumas (Super Mario Galaxy)
Spartan (Image/Wildstorm comics)
Charlie Arrows (Wildstorm comics)
The Venusians (Wildstorm Comics)
Shulk (Xenoblade Chronicles); via Monado
Arthur Penhaligon/The New Architect (The Keys to the Kingdom)
Othinus (Toaru Majutsu no Index) is a pure and perfect Magic God and via the use of Gungir she was able to remake the world after "destroying" it.
True Gremlin (Toaru Majutsu no Index) are all Magic Gods that can destroy the universe and recreate it as they wish with their mere existence.
Alien X (Ben 10) recreated the entire universe after it was destroyed by the Anihilaarg.
Twilight (Buffy the Vampire Slayer) was a higher power that sought to recreate the entire Earth dimension in its own image.
Enrico Pucci's stand Made in Heaven (JoJo's Bizarre Adventure Part VI) can accelerate time to infinity until the universe hits a 'vanishing point', upon which new universe will be created, where everything repeats itself, according to "fate".
The Lumas (Super Mario Galaxy) sacrifice themselves to close a black hole, causing an explosion that recreates the universe.
Hope Pezzini (Witchblade/Top Cow) is the Codex of the universe; thus, her death can recreate the entire universe and reincarnate all souls, including her own.
Spartan (Image/Wildstorm Comics) evolved to the point he could re-create reality at the point of its heat death.