How can a computer user set up a new Windows 11 Home computer with a local account?

You must sign in with a Microsoft account the first time you set up a Windows 11 Home PC. During setup, you will be able to create one. Pressing F10 does not change the type of account required to install Windows 11 Home. A local account can be used in both Windows 11 Home or Pro, but the Home version must be set up using a Microsoft account. Later, you can add a local account and use it to log in to Windows 11 Home or Pro.