The Kali Linux team maintains excellent, up-to-date information on creating bootable USBs, as well as how to install Kali Linux on desktops and virtual machines.

Please note that Kali Linux is a distribution designed specifically for penetration testing.

WIndows

https://www.kali.org/docs/usb/live-usb-install-with-windows/

Mac

https://www.kali.org/docs/usb/live-usb-install-with-mac/