PHP – dynamically assign values to key in array

I have two array values:

$values = ["Phillip", "Phil"];

In my set() method, I want to return an array object that first has a defined name key and second nickname key, like:

array(2) {
  "name" => "Phillip"
  "nickname" => "Phil"
}

Is there a better way to do it? I am new at PHP, though.

function set(?array $values)
{
    $items = [];
    foreach ($values as &$item) {
        $item['name']     = $items;
        $item['nickname'] = $items;
    }
}

>Solution :

Like this

<?php

$values = ["Phillip", "Phil"];

function set(array $values): array
{
        return [ "name" => $values[0], "nickname" => $values[1] ];
}

var_dump(set($values));

Result

array(2) {
  ["name"]=>
  string(7) "Phillip"
  ["nickname"]=>
  string(4) "Phil"
}