An e-mail account may be used as a catch-all by configuring the default address so that incoming mail destined for unrecognized e-mail addresses is redirected to the address of the applicable e-mail account.
While logged-in via cPanel, access the following menu paths:
cPanel: Main >> Mail >> Email Accounts
cPanel: Main >> Mail >> Default Address
On the E-mail accounts page, create your desired e-mail account, then, on the Default Address page, select the option labeled "Forward to email address" and enter the address of your newly-created e-mail account.
Please note that by using a "catch-all" this will accept e-mail destined to any unrecognized address at the the account domain involved, including possible Spam that may send to randomly-generated e-mail addresses. To reduce the potential for Spam and abuse, it is recommended to use the Default Address ":fail:" option labeled "Discard with error to sender (at SMTP time)" that returns an appropriate error to the sender such as "No Such User Here" if the e-mail address does not exist on your system.