Lets say I won the lottery (I didn't, but like anyone else I like to think about what I'd do if I did). If I wanted to give money to family and/or friends, could I create a company with a payroll, make them all employees, and give them a salary, all the while producing nothing?

I don't mean anything trying to skate passed the law (USA). W2 and taxes handled legally and all. Does a privately held business with a dozen or so employees have to actually produce some product or service? Some people I would be trying to take care of I would not trust with a large windfall. (probably me either, but, doesn't matter anyway, since hypothetical)