In addition to iOS devices and Macs, Apple IDs can be created on other platforms via Apple's native apps such as iTunes, Apple Music, and Apple TV+.
Answer from pkamb on Stack ExchangeCreate an Apple ID on your Windows PC
Open iTunes for Windows. Make sure that you have the latest version.
From the menu bar at the top of your computer screen or at the top of the iTunes window, choose Account > Sign In. Then click Create New Apple ID.
Create an Apple ID on another device
To create an Apple ID on an Apple TV, Android device, smart TV, or streaming device, you can usually follow the steps provided onscreen and enter your full name, date of birth, an email address or phone number, and a payment method. You need to create an Apple ID when you subscribe to services like Apple Music and Apple TV+, or when you download the Apple TV app.
https://support.apple.com/en-us/HT204316
Is it possible to create an iCloud email
How to create a new iCloud email address … - Apple Community
Is it possible to create a new @icloud.com email address to use as the 'Apple ID' for an existing Apple ID account?
When you change your Apple ID to an @icloud or @me, you can’t change it back to a third party. So I assume you went from gmail.com and then changed it/added @iCloud or @me. Your gmail might be considered an alias in that case. You can remove your gmail and you’ll be able to sign in with your iCloud or @me instead.
Under name,phone numbers, and email. Do you see all Apple ID’s (gmail and iCloud and @me) or just one?
More on reddit.comAny way to setup new iCloud account without Apple device?
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In addition to iOS devices and Macs, Apple IDs can be created on other platforms via Apple's native apps such as iTunes, Apple Music, and Apple TV+.
Create an Apple ID on your Windows PC
Open iTunes for Windows. Make sure that you have the latest version.
From the menu bar at the top of your computer screen or at the top of the iTunes window, choose Account > Sign In. Then click Create New Apple ID.
Create an Apple ID on another device
To create an Apple ID on an Apple TV, Android device, smart TV, or streaming device, you can usually follow the steps provided onscreen and enter your full name, date of birth, an email address or phone number, and a payment method. You need to create an Apple ID when you subscribe to services like Apple Music and Apple TV+, or when you download the Apple TV app.
https://support.apple.com/en-us/HT204316
I googled around and no answer about this problem, the condition you can create iCloud email address is you own an Apple device. On an iOS device, go to Settings > iCloud, turn on Mail, then follow the onscreen instructions. On a Mac, choose Apple menu > System Preferences, click iCloud, select Mail, then follow the onscreen instructions.
I originally created my Apple ID using my gmail address and a Windows PC but i would like to create an icloud.com address for the same account. Is it possible? I currently do not have any apple devices but i wouldn't need that address before having an iPhone, which I am looking for.