Before anything else, you need to download the ISO image of Kali Linux from their website (https://www.kali.org/downloads/) and transfer it onto a USB drive using Disk Utility or Terminal. Here are some steps for both methods:

Using Disk Utility:
1. Insert your USB drive into your macOS machine.
2. Open up Disk Utility (located in the Utilities folder within Applications).
3. Select your USB drive from the list on the left-hand side of the window.
4. Click on “Erase” at the top of the screen and choose a name for your new partition (e.g. Kali Linux).
5. Make sure that the format is set to “MS-DOS (FAT)” and click “Erase”. This will erase all data currently on the USB drive, so make sure you have backed up any important files!
6. Once the partition has been created, go back to Disk Utility’s main window and select your Kali Linux ISO file from Finder or wherever it is stored on your computer.
7. Click “Open” at the top of the screen to open the ISO in a new window within Disk Utility.
8. Hold down the Option key (or Alt key if you’re using a Windows keyboard) and click on “Restore”. This will bring up a dialog box where you can select your USB drive as both the source and destination for the restore operation.
9. Click “Restore” to begin copying the ISO image onto your USB drive. This may take several minutes depending on the size of the ISO file.
10. Once the process is complete, eject your USB drive from Disk Utility (or Finder) and you’re ready to boot into Kali Linux!
Using Terminal:
1. Insert your USB drive into your macOS machine.
2. Open up a new terminal window by pressing Command + T or going to Applications > Utilities > Terminal.
3. Type in “diskutil list” and press Enter to see a list of all connected storage devices (including the USB drive).
4. Identify which device corresponds to your USB drive based on its size, type, and location within the list. For example: /dev/disk2 is my external hard drive, while /dev/disk3s1 is my USB flash drive.
5. Type in “sudo diskutil unmountDisk /dev/” (replacing with the appropriate identifier from step 4) to safely eject your USB drive and prevent any data loss or corruption.
6. Once your USB drive has been safely ejected, type in “sudo dd if=/kali-linux-2021.3-amd64.iso of=/dev/ bs=8m” (replacing with the location of your ISO file and with the appropriate identifier from step 4) to begin copying the ISO image onto your USB drive using dd, a powerful command-line tool for reading and writing data.

Can you add some more details on how to avoid any issues while creating a bootable Kali USB drive on OS X/macOS?