PowerShell Remoting allows you to connect to a remote shell on another Windows computer.
The server is the Windows computer that will host the shell, and that you will connect to. The client is the Windows computer that will create the connection, on which you will see and interact with the shell.
These steps assume a workgroup with Windows 10 or Server 2016 or later on the server, and Windows 7 or later on the client. It assumes that the client is running with a user account that also exists on the server with the same password. Neither the server nor the client need to be joined to a domain or using Kerberos.