Organization-wide permission sets are not associated with a specific user
license. You can create a single permission set and assign it to users with
different user licenses.

While creating a Permission Set, it asks for User license and it can be associated to that license users.

But Organization-wide permission sets are not associated with a specific user
license. So, it can be assigned to any user with any license.

 To create this go to Setup –> Manage Users –> Permission Sets.