This is a quick and easy one. In previous versions of Windows 10 setup, selecting an offline (so-called “limited”) account was relatively easy. However, with the latest build of Windows 10 Home, if the machine is connected to the internet during setup, the option disappears.
It’s true that you can simply disconnect from the network (or open cmd and delete the wlan profile), then click back and try again, to avoid this. But there’s a much easier way.
Instead, in the sign-in field, type a bunch of random numbers, then click Next. At this point, you can choose to create a local/limited account instead—even if you’re connected to the internet. It’s really that easy!