Could you be more clear? I don't quite understand. But I'll answer what I think is the question.
You could go the root of the C drive, make a folder. Then in that folder you can make subfolders for each user you want to have a folder. Make sure your C drive is in NTFS. Then, go to the users in the manage option on the start menu, by right clicking. Go to users and groups. Make a new user until you have all the users you need. Then go back to each folders you created. Go to the folder properties. In the security tab, add the users, and set the permissions. Then go back to the root of the folder in the C drive, and share it. Set permissions as desired for that. Those are the share permissions. Let me know if you need more specific directions on this. This applies to Windows 10.
What you can't do, however, in case you want to know, is have those folders or in any way, make a master share of other shares. That, is only possible in Linux, with samba. So Linux can actually be better most of the time anyway. Just depends on what you need done. However, for general everyday ease of use with the GUI, Windows 10 has it beat. But only in the standard way, not in customization of the GUI, and therefore Linux "could" be easier, if the right person worked with it, like android and phones. If Windows is still too hard, after your helped, just stick with Linux as much as possible, if that's what your comfortable with. Unless you need programs that won't work on Windows. OK. I've tried to answer it.
