When installing Windows 8, towards the end of the installation, you will be prompted to enter your email address to use it as Microsoft account. When you sign in to your PC with your Microsoft account, you can easily download and install apps from Windows Store, sync settings online, and access you files and photos from anywhere.
Users who buy a Windows 8 PC or tablet and set up user account for the first time, will be given options to create a user account associated with Windows Live ID or a local account without using Live ID.
Users who would like to stay away from this feature and want to create a user account without linking an email address can opt for local account. If you don’t like to sign in with a Microsoft account during Windows installation, simply click on “Don’t want to sign in with a Microsoft account?” option and then click on Local account to create a local user account, just like in previous versions of Windows.
When you try to create another user account on your PC, you will be asked to enter your email address again to use it as Microsoft account. Users who would like to create a user account without entering your email address can follow the given below instructions to setup a local user account.
Step 1: Move the mouse cursor the upper right corner of the desktop to bring up the Charms Bar. Click on Settings and then click on More PC settings to open the Metro-style Control Panel.
Step 2: On the left-pane of the Control Panel, click on Users.
Step 3: On the right-side, you will now see Add a user button. Click on it to open Add a User screen.
Step 4: By default, you will be prompted to enter your email address. As you would like to create a user account without entering the email address, click on Don’t want this user to sign in with a Microsoft account? to proceed to the next screen.
Step 5: Here, you will be given options to create Microsoft Account and Local Account. Click on Local Account button to create a normal user account by entering a username and password (optional). You are done!