Learn English – “make” vs “incur” in this sentence

Neither; both sentences contain errors:

• 1 & 2: it should be human beings, not humans beings.

• 1 & 2: we does not begin with a capital letter, unless it's at the beginning of a sentence (or unless you're the Queen, referring to herself in very formal documents!)

• 1 & 2: as matter of style, I'd be inclined to separate the two clauses with a comma after beings.

• 1 & 2: unless you're an alien, comparing yourself to humans (as in we are like human beings), do you mean "as", rather than "like"?

• 1: it should be incur mistakes, not incur into mistakes

In terms of meaning, incur is typically used to refer to something which you bring upon yourself, e.g.:

If you submit your tax return after the deadline, you will incur a penalty.

So sentence 2 is probably closer to what you mean. With corrections, it should be:

As human beings, we make mistakes.