For this your computer will need to be connected to the internet
Follow these simple steps when logged into a Windows 8 computer with a local account
1. when on the Metro start screen click Desktop to go to the Desktop
2. From the Desktop move your mouse to the bottom right corner of the screen
3. From the displayed menu right click on Settings
4. On the bottom of the Settings pane click Change PC Settings
5. In the PC Settings window, select Users from the left pane
6. On the right side of the screen click Switch to a Microsoft account under Your account section
7. On Sign in with a Microsoft account screen specify the password for the local user account
8. Click next to continue
9. From the next screen, click Sign up for a new email address
10. On Sign up for a new email address window fill in the available fields with your information and click next
11. On the Add security info screen provide the required information in the fields and click next
12. On the Finish up screen type the characters in the space provided and then click next
13. On the next screen click on Finish to log into the computer with the new Microsoft account