There are a few ways to do this. This is a pretty good link here, with screenshots and stuff, so I'll post it and summarize a few things
https://www.windowscentral.com/how-set- ... ft-account
The first method (the one I am familiar with) involves booting with the media and choosing Advanced and getting to a command prompt. There will be a utility available (I think it's a script in the oobe directory). Have ethernet unplugged and/or don't configure a wifi connection. Type the following command:
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oobe\bypassnro
Alternatively, even easier is to simply enter an invalid local account name and password and the setup dialog will fall back to the local user creation interface. I wouldn't expect that one to work for long though.