You need a real Mac to create a bootable macOS installer, if you don't have it then you can create a VM by this way
To setup a bootable macOS installer, please download macOS on App Store and follow this guide from Apple
If you can't download fully installer from App Store, download full installer from here (note: you can't unzip it on Windows)
After that, you have to setup Clover Bootloader to boot into macOS with your PC
Thank to Sydney for his macOS installer direct link