1.
Open Computer Management (right click on "My Computer" and select "Manage"
2.
In the console tree, click Users.
Where?
Computer Management > System Tools > Local Users and Groups > Users
3.
On the Action menu, click New User.
4.
Type the appropriate information in the dialog box.
5.
Select or clear the check boxes for:
? User must change password at next logon
? User cannot change password
? Password never expires
? Account is disabled
6.
Click Create, and then click Close.
Note
? To open Computer Management, click Start, and then click Control Panel. Click Performance and Maintenance, click Administrative Tools, and then double-click Computer Management.
? A user name cannot be identical to any other user or group name on the computer being administered. It can contain up to 20 uppercase or lowercase characters except for the following:
" / \ [ ] : ; | = , + * ?
A user name cannot consist solely of periods (.) or spaces.
? In Password and Confirm password, you can type a password containing up to 127 characters. However, if you're using Windows 2000 or Windows XP on a network that also has computers using Windows 95 or Windows 98, consider using passwords not longer than 14 characters. Windows 95 and Windows 98 support passwords of up to 14 characters. If your password is longer, you may not be able to log on to your network from those computers.
From Microsoft.com