Dubstep is made by certain programs. Or almost any program that works with dubstep. It can vary depending on the kind. Some, start off with a slow simple beat. Going off into a higher tone, then a little bit into the song, it falls to a massive deep drop. And the beats get faster, heaver, or louder. In other cases, people like Masta Mic, also uses his voice, beatbox as dubstep. Recording studios may also help.
Say you record a sample of you hitting a drum. Then you edit it so it's only that. You then upload the file to whatever your using, set the loops to the beat. Then use that. Next step is to add more and more. Sometimes, you cut beats. It just depends.