to create an unbounded form, is it simply create a form in design view,
paste text box controls then link to a table
You don't link to a table at all; that's what being unbound is all
about. The idea is that whatever the user does in the controls on the
form doe not affect the table until a command button is pressed. The
code behind the command button open the table as a recordset, and
creates/edits a record as required.
or copy those values from bounded form (use vba again in the unbounded form
open form event)?
Yes, you would copy the values from the bound form controls if opening
the unbound form to edit a record. It does not necessarily have to be in
the unbound form's Open event, it might just as well be in the bound
form's command button's Click event, it works just as well either way.