Usually, I help family and friends setup their computer to something familiar/similar to their routine (especially those that do everything in their browser). Otherwise, I let them slowly adapt to some new alternative software for their case use by preconfiguring it with them.

Generally, I recommend Linux Mint for those that are used to the Windows "feel".

Guide: Linux Mint Installation Guide

Video: Linux Mint 21.3 (Wayland) Install Guide Note: I have not watched the whole video, I just quickly skipped around to see if they made sense.

Ideally, try to get a relative or friend who already use some flavor of Linux to sit down with you and help you get going with the transition, guaranteed they would be overjoyed. It'll help avoid some obvious pitfall/mistake depending on your expertise level on IT stuff and streamline the experience by sharing knowledge.