One MacBook, Two User Accounts, Two Apple IDs

I haven't been able to find a definite answer to my specific question when Googling, so I figure I'll ask it here to see what happens.

My wife and I need a new laptop and we've only ever had Windows computers but we both have iPhones and we have Apple TVs. I'd like to get a MacBook Air this time. As we each have iPhones we have our own Apple IDs. I know you can create multiple users on the MacBook, but are they both linked to the Apple ID that set up the computer, or can each user be signed in under their own Apple ID?

For example, when I log into my account I will be linked to my Apple ID. If I create a user profile for my wife to use when she needs the computer will that profile be linked to her Apple ID, or mine?

If we can each have our own Apple IDs it will feel like we each have our own computer when we use it as my stuff (emails, iMessages, photos...) won't be in the way of her's and vice versa.

I appreciate any advice you can give. Thanks.