Step-by-step process
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Ensure that the mic diaphragm is in front and the air vent is facing away from your mouth.

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Check that the PC is configured to use the correct recording device under Control Panel > Sound > Recording.
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Select the proper recording device, right-click on it, and select "Set Default Device" or "Select Default Communication Device".
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Go to Control Panel > Sound > Communications then select "Do Nothing".
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Go to Control Panel > Sound > Recording > Properties > Enhancements then select "Disable all sound effects".
Note: Alternatively, do a combination of enhancements that works for your setup.
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Go to Control Panel > Sound > Recording > Properties > Advanced > Default Format then select "2 channel, 16 bit, 48000Hz (DVD Quality)".