See explanation below.
* Navigate to Settings > Templates > Email templates.
* On the Actions toolbar, select New.
* On the Email Templates form, enter Statement email for the title.
* Enter Product information in the subject field.
* To insert data fields to display information such as a customer's name select Insert/Update, and then in
* the Data Field Values dialog box, select Add.
* In the Add Data Value dialog box, select User for the Record type and First Name for the Field value, and then select OK.
* Select OK again to insert the data.
* Select Insert/Update, and then in the Data Field Values dialog box, select Add.
* In the Add Data Value dialog box, select User for the Record type and Last Name for the Field value, and then select OK.
* Select OK again to insert the data.
* Select Save or Save and Close.
Reference:
https://docs.microsoft.com/en-us/power-platform/admin/create-templates-email