create proc ShowMeHow
as

declare @Cities table(
   AirportCode char(3) not null primary key,
   CityName varchar(255) not null
)

insert into @Cities values('LAX', 'Los Angeles')
insert into @Cities values('ORD', 'Chicago')

select * from @Cities
go

One Can create Table using a variable. As #1 Answer
describe. You can only create a temp (memory) table but can
not create physical table.

It will give an error while attempting to execute : -

Create Table @VariableName( EmpID varchar(10),
                            EmpNm Varchar(100)
                          )