MouseLookAround.cs
  
using UnityEngine;
public class MouseLookAround : MonoBehaviour
{
    float rotationX = 0f;
    float rotationY = 0f;
    public float sensitivity = 15f;
    void Update()
    {
        rotationY += Input.GetAxis("Mouse X") * sensitivity;
        rotationX += Input.GetAxis("Mouse Y") * -1 * sensitivity;
        transform.localEulerAngles = new Vector3(rotationX,rotationY,0);
    }
}
  Improved Script(Smooth Rotation & Sensitivity Axis Control)
  
  
using UnityEngine;
public class MouseLookAround : MonoBehaviour
{
    float rotationX = 0f;
    float rotationY = 0f;
    public Vector2 sensitivity = Vector2.one * 360f;
    void Update()
    {
        rotationY += Input.GetAxis("Mouse X") * Time.deltaTime * sensitivity.x;
        rotationX += Input.GetAxis("Mouse Y") * Time.deltaTime * -1 * sensitivity.y;
        transform.localEulerAngles = new Vector3(rotationX, rotationY, 0);
    }
}