When installing Windows 10, Microsoft prompts you to use or create a Microsoft account to link it to your Windows account.
However, here's how to create a local account (as was the case with older versions of Windows).

To get started, open the control panel and click on : User accounts.

Then, click on : User Accounts.

Click on : Manage another account.

Click on : Add a new user in PC settings.

In the "Family & other people" section, click "Add someone else to this PC".

Microsoft suggests that you use a Microsoft account.
Click on the link "I don't have this person's sign-in information".

Then, click on the "Add a user without a Microsoft account" link.

Now, Windows 10 allows you to create a local account.
Note that if you enter a password, you will need to select 3 secret questions for which you can enter the same answer if you wish.

And here is our new local account : InformatiWeb.