This document provides a step-by-step guide on creating a bootable Windows 10 USB drive from an ISO file, targeting users with Windows 7 and 8.1. It outlines requirements, including the USB drive size, and emphasizes the importance of backing up data and using command prompt with administrative rights. The tutorial includes specific commands for partitioning and formatting the drive, as well as extracting files from the ISO image to complete the creation of the bootable drive.