I think you mean you have a Mac and a PC. Two things:
1) How to make an ISO file on a Mac. You need a disk image to begin. Follow the Disk Utility "Help" to make a disk image of folders. That will have the extension "DMG". In Disk Utility, if the DMG file is shown at the left, select it. If it's not shown there, mount it and then it will appear and you can select it. Then click the "Convert" icon near the top of the Disk Utility window. Change the format to "DVD/CD master". The result will be a file with the extension "CDR". Both CDR and ISO are simply raw data images, so just change the extension to ISO and ignore the warning questions. The result will be a working ISO file.
2) This won't help you to install OS X on a Windows computer. You need more than the visible folders of the Mac hard drive. There are invisible files, folders, and links on the hard drive, just as there are in Linux. You could try making an image of the entire Mac hard drive. Again, use Disk Utility Help for this. That will get the invisible items into the image. Think about this, also. If it were this easy to install OS X on a PC, a lot more people would be doing it. There are dozens of websites devoted to installing OS X on a PC and you would benefit from studying a few of them.