If you have access to the actual controller on the network, the easiest thing to do is browse to it and create a Shortcut pointing to that controller.
The alternative is to manually create a Shortcut that points to a 'fake' controller. RSLinx Enterprise will complain that it cannot connect to the controller, but the Offline Browsing feature will still work.
You can create a 'fake' controller in the Virtual Backplane, or create one that is actually like the controller you plan to use, on the network you plan to use.
Creating a manual Shortcut in RSLinx Enterprise isn't intuitive, but I happen to have a session open here so I'll walk through the steps. I'm going to use some default or common values so you'll have to fill in your actual values.
1. Open the RSLinx Enterprise -> Communications Setup window in FactoryTalk View Studio.
2. In the Device Shortcuts pane, click 'Add' and give the new Shortcut a name. Leave this shortcut highlighted in that pane.
3. In the Design (Local) tab, under the RSLinx enterprise, select the "EtherNet, Ethernet" driver. Right-click and select 'Add Device'.
4. From the EtherNet/IP Devices folder, select a 1756-ENBT device. Choose the most similar device to yours; I chose a "1756-ENBT/A, Major Revision 6".
5. Give that ENBT module an IP address that matches the IP address of the module you plan to use later. Leave the 'Slot' value at 16 if you don't know the Slot Number that the ENBT will be in.
6. Click on the ENBT icon to show the '1756-A17/B' backplane object. Right-click on that and select Add Device.
7. Select a 1756-L71 controller, with a matching major firmware revision. I chose Major Revision 20. Set the Slot number field to the actual Slot number of the controller, which is often 0.
8. Make sure that that the Device Shortcut and the ControlLogix CPU are both highlighted, and click the 'Apply' button in the Device Shortcuts pane. This associates the Shortcut with the path to the controller.
9. With the Shortcut highlighted, click the 'Browse...' button in the Offline Tag File field and browse to the *.ACD file for your ControlLogix project.
10. Once you have selected the *.ACD file, click the [OK] button at the bottom of the window.
Now that you have a Shortcut that's associated with a controller, you should be able to browse the Offline folder in RSLinx Enterprise for the tags that are in the *.ACD file.