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<?php

$createAttributeSet = function($arrAttributeSetName) {
  
    $entityTypeId        = Mage::getModel('catalog/product')->getResource()->getTypeId();
    $attributeSetDefault = Mage::getModel('eav/entity_attribute_set')->getCollection()
        ->addFieldToFilter('attribute_set_name', 'Default')
        ->addFieldToFilter('entity_type_id', $entityTypeId)
        ->setPageSize(1)->getFirstItem();

    if(empty($arrAttributeSetName)) return;

    foreach($arrAttributeSetName as $attSetName) {

        $arrAttrName = Mage::getModel('eav/entity_attribute_set')->getCollection()
            ->addFieldToFilter('attribute_set_name', $attSetName)
            ->addFieldToFilter('entity_type_id', $entityTypeId)
            ->getFirstItem()
        ;
        if($arrAttrName){
            $_attributeSet = Mage::getModel('eav/entity_attribute_set')->load($arrAttrName->getId());
            $_attributeSet->initFromSkeleton($attributeSetDefault->getId());
            $_attributeSet->save();
            continue;
        }

        $model = Mage::getModel('eav/entity_attribute_set')->setEntityTypeId($entityTypeId);
        $model->setAttributeSetName($attSetName);
        $model->validate();
        $model->save();
        $model->initFromSkeleton($attributeSetDefault->getId());
        $model->save();
    }
};

$arrAttributeSetName = array(
    'Clothing',
    'Accessories',
    'Shoes',
    'Home & Decor',
    'Electronics',
    'Books & Music',
);
$createAttributeSet($arrAttributeSetName);