A packing profile is used to create pick-HUs.

Comprehensive and Detailed In-Depth Explanation:

Packing profiles in SAP EWM control pick-HU creation. Option B ("Consider length, width, and height") is correct for dimensional checks, option C ("Use a simple algorithm, a complex algorithm, or a BAdI") is correct as it offers packing logic options, and option D ("Limit the number of items") is correct for capacity control, all configured in SPRO: SCM Extended Warehouse Management > Goods Issue Process > Packing > Define Packing Profile. Option A (split task) and option E (delivery items) are not standard profile features.