Nintendo Switch - How to link or create a Nintendo Account?
Step 1: Select System Settings from the Main Menu.
Step 2: Select your User profile. Or create a new user profile if you have not created one yet.
Step 3: Select Link a Nintendo Account.
Step 4: Select Sign In and Link if you have an existing account. Otherwise Select Create Account.
Step 5: Select Send account creation instructions via e-mail and enter your email address.
Step 6: Click the link in the email to create a Nintendo Account. Select Add an account for myself.
Step 7: Enter the relevant account information. Hit Submit when you're finished. Note that under [Country/Region of Residence], this will determine the region of eShop you have access to. We suggest choosing United States for [Country/Region of Residence].
Step 8: When you've created your account, you'll be given a five-digit code to enter on your Nintendo Switch.
Step 9: Go back to your Switch and enter the five-digit code.
Step 10: In the setup screen, scroll down to the bottom of the page and select Continue.