How to setup a Windows 8.1 PC or do an 8.1 upgrade upgrade without a Microsoft Account: (Just bare in mind that you may not want to do this see this link for more info)

• Rather than entering an existing Microsoft account when prompted, click on the link to create a new one (even though you don't want one)

• Where you are prompted to create a new account click on the link to sign in without a Microsoft account

• Create your traditional "local" account