Please follow the below steps to create two stores in Magento -

1. Login to the Magento admin.
2. Go to the Catalog tab, and select Manage Categories.
3. Click on the Add Root Category button on the left.
4. On the right, for the Name, we’ll enter Shoes.com. Set the dropdown to Yes for both Is Active and Is Anchor.
5. Click the Save Category button.
6. Go to the System tab and select Manage Stores.
7. Click on the Create Website button.
8. For the Name, we’ll enter Shoes.com, and for the Code, we’ll enter shoes. We’ll use this value later, so don’t forget this!
9. Click the Save Website button.
10. Click on the Create Store button.
11. For the Website, select Shoes.com from the dropdown. For the Name, we’ll enter Main Store. For the Root Category, select the Shoes.com from the dropdown.
12. Click on the Save Store button.
13. Click on the Create Store View button.
14. For the Store, select Main Store from the dropdown, making sure it’s for the Shoes.com website. For the Name, we’ll enter English. For the Code, we’ll enter shoes_en. For the Status, select Enabled from the dropdown.
15. Click the Save Store View button.
16. Go to the System tab and select Configuration.
17. For the Current Configuration Scope (located on the top left), change the dropdown menu from Default Config to Shoes.com.
18. Select Web from the sidebar on the left under the General heading.
19. For both the Unsecure and Secure sections, uncheck the Use default box next to the Base URL item, and enter the URL for your store. Don’t forget the trailing slash!
20. Click the Save Config button.