I thought that it would be difficult but it is very easy 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. Plug the USB Flash Drive under 8GB into an available USB Port on the Windows PC.
02. Press and hold the Windows Key + R to launch the Run window.
03. Type in CMD and press the ENTER key to launch the Command Prompt.
04. Type DISKPART and press the ENTER key to launch the interface.
05. Type LIST DISK and ignore DISK 0 as this is usually the hard drive where your Windows OS booted.
06. Type SELECT DISK 1 (sub 1 for your actual USB) press ENTER.
07. Type clean and press ENTER. (If you receive an error, repeat the step)
08. Type convert gpt and press ENTER. (You should be successful)
09. Type create partition EFI size=200 label=EFI and press ENTER.
10. Type format fs=fat32 quick and press ENTER.
11. Type active and press ENTER.
12. Ignore any error message displayed.
13. Type exit and press ENTER and close the CMD window.
You are done. You can now close and exit out Windows.
As you are on Microsoft Windows, you will need access to two programs (see the Utility section of Gixxer PC). The first program will let you unhide the ESP in Windows and mount it while the second program will give you access to use a copy and paste feature to add files for a successful boot.