With Windows 10, Creating an account is fairly simple. All the defaults aim to have you create a standard account using a Microsoft email address (hotmail.com, outlook.com etc..) or a Family account. Although it's not the most intuitive, you can also create a local account if you know where to look. Personally, I like to use local accounts for Guest's who visit my home. Here's how to do it.
1 - Click Setting > Accounts > Family & Other Users > Add Someone Else to this PC
2 - Click I don't have this person's sign-in information
3 - Click Add a user without a Microsoft account
Note: Microsoft hides this option... See shot below.
4 - Enter Username and Password (PW is optional)
If you want to take an extra step and make the account a true Guest Account, Remove the account from the Users Group and Add it to the Guest Group.