[Lalwendë]

Don't forget there's also Saruman's Ring.

Are the Pukel Men magical? I think that they may have been made to impress at some point, and possibly to frighten (especially as they mark the approach to a ritual landscape) but any of that aspect has long since left them, certainly to the Rohirrim.

At each turn of the road there were great standing stones that had been carved in the likeness of men, huge and clumsy-limbed, squatting cross-legged with their stumpy arms folded on fat bellies. Some in the wearing of the years had lost all features save the dark holes of their eyes that still stared sadly at the passers-by. The Riders hardly glanced at them. The Pukel-men they called them, and heeded them little: no power or terror was left in them; but Merry gazed at them with wonder and a feeling almost of pity, as they loomed up mournfully in the dusk.

Such was the dark Dunharrow, the work of long-forgotten men. Their name was lost and no song or legend remembered it. For what purpose they had made this place, as a town or secret temple or a tomb of kings, none in Rohan could say. Here they laboured in the Dark Years, before ever a ship came to the western shores, or Gondor of the Dunedain was built; and now they had vanished, and only the old Pukel-men were left, still sitting at the turnings of the road.

The actual Paths of the Dead still retain a feeling of terror though, not least due to the old story of Baldor's end; this is a neat turn by Tolkien as many megalithic remains have folklore attached which can include scary tales.

Did the Druedain create the Pukel-men? It looks as though they could or they couldn't:

He was short-legged and fat-armed, thick and stumpy, and clad only with grass about his waist. Merry felt that he had seen him before somewhere, and suddenly he remembered the Pukel-men of Dunharrow. Here was one of those old images brought to life, or maybe a creature descended in true line through endless years from the models used by the forgotten craftsmen long ago.

Though if we apply real archaeological theory to the story, they could not have created these structures, as to create them would have taken an organised, fixed society with tremendous spare resources, and the Druedain we see are hunter gatherers, who did not create such monuments. Although there is the possibility that some of the Druedain went to Numenor and returned; maybe they could have created such a place through increased wealth gained in Numenor? I think maybe there is the possibility that it was in fact ordinary Gondorians or Edain (or toher Men, but not the Druedain) in a forgotten time who created these monuments, as Ghan-Buri-Ghan says the following about Gondorians:

Many paths were made when Stonehouse-folk were stronger. They carved hills as hunters carve beast-flesh. Wild Men think they ate stone for food. They went through Druadan to Rimmon with great wains. They go no longer.

Maybe its just that the Rohirrim have attributed these mysterious structures to the Druedain with no real understanding of either the history of the place they took over or the people they took over, as their ignorance is displayed in the fact that they have hunted the Druedain as though they were beasts.