1) Install “Wear OS by Google” app from google play store
2) Connect the phone to the computer through USB.
3) Create a wear emulator & start it.
4) Make sure both phone & wear emulator are active by adb command:
5) Forward the AVD’s communication port to the connected phone
adb -d forward tcp:5601 tcp:5601
6) Start Wear OS app and then tap Pair with Emulator.
7) And then, follow the app wizard to copy Google Account to the watch emulator.