New-User can be used to BOTH create local and AD users. code example
Example: command powershell create user
New-LocalUser "NEW_ACCOUNT_NAME" -Password $Password -FullName "USER_FULL_NAME" -Description "Description of this account."
New-LocalUser "NEW_ACCOUNT_NAME" -Password $Password -FullName "USER_FULL_NAME" -Description "Description of this account."