Click top or bottom side corner on Desktop screen or Press window + C to open a Pane.
Select the Setting option after selecting Setting option below screen will appear.
In this step you can select the Change PC setting which is appear on the bottom right side after selecting Change PC setting below screen will appear.
In this section you can select the Users which is under the left side pane and after that you can select the Add a user.
In this step you can Click on Sign in without a Microsoft account and then click on Next button, after that below screen will appear.
No in this step you can click on Local Account for creating a Local Account.
Now click to Finish button and create local user account.
Now you can see your local user is created.