How to create drives as in Windows for Ubuntu? [duplicate]

You can't.

Unix has the concept of a strictly hierarchical file system, with / as the root of the file system - and everything under that, even if it's a different physical drive or a network file system.

User's files are supposed to be in /home/username, or equivalent. The home directory contains everything personalized to a user, such as documents, configuration files, programs for that user and so forth.

Create directories in your home directory to organize things the way you prefer, but you should view /home/username as the only place to store files.

This incidentally makes backups easy; if you only care about user data, backup /home/ and ignore the rest of the system.