To show user accounts in Windows 10 open control panel, user accounts and manage another accounts.
If you want to enable or disable open computer management, local users and groups and users.
Open Guest Properties, and in General you can enable or disable guest user account.
Then reboot system and guest user account should be enabled, but somehow in Windows 10 that doesn't work.
So, we make guest user account in another way.
Click on start button.
Right click on admin user account and choose change account settings.
Open Family and other users.
Add someone else to this PC.
On next window choose I don't have this person's sign-in information.
Next add a user without a Microsoft account.
Type user name, for example Guest User. OK, account is almost ready.
Open Computer Management, Local Users And Groups and Users.
Open account you just created, in that case Guest User.
In Member of, click add, type guests, hit check names, and confirm.
Now Remove users and that's it. Guest user account is ready to use.