I thought that it would be difficult but it is simple to create an EFI Partition on a USB Flash drive using a Windows PC for a Hackintosh. These are the steps that I found worked without searching for additional software.
01. Launch Disk Utility.
02. Format a 4GB drive or larger as GUID.
03. Close Disk Utility.
You are done. You can now close and exit out of macOS.
As you are on macOS, you will need access to two programs (see the Utility section of Gixxer PC). The first program is the Terminal and it will let you unhide the ESP in macOS and mount it while the second program, Finder, will give you access to use the copy and paste feature to add files for a successful boot.