It’s a question that’s probably best you don’t know, but …
… you can deduce from the ingredients list on a package of Oreos that the creme is made from some combination of sugar, high fructose corn syrup, soy lecithin, artificial flavor, and palm and/or canola oil. Many commercial white frostings are made from basically the same ingredients. Because the filling doesn’t contain any actual cream, the FDA requires that Oreos be labeled “creme”-filled instead of cream-filled.
On the bright side, the cookies are both kosher and vegetarian (though not vegan), so there’s that.
Oh, and they still taste good, whatever their dubious effects upon the body.
Do you want to know more? What Is an Oreo Cookie’s “Creme” Filling Made Of? | Mental Floss