share folder in win10 for some users

if a Win10 pro not join any domain.

want share a folder for some user, (david/tom (readonly)) only

So, I must inside the  Win10 host to create 2 account ?(david/tom) then make a share to this users?

Then david/tom pc can access ? or no need to create those 2 a/c in the Host win10?


if you can share to public, u don't need to create accounts.