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