How to create new user account in Windows 7 ?

--------------------------------------------Step 1 Log in as an administrator.

Step 2 Click on Control Panel in the Start menu.
This will open Control Panel window.
Step 3 If the view type is "Category", then click
on "User Accounts and Family Safety".
Step 4 Now click on "User Accounts".
Step 5 Click on "Manage another account".
Step 6 Click on "Create a new account".
Step 7 Give a name for the user account.
Step 8 Choose an account type (either Standard user
or Administrator).
Step 9 Click on "Create Account" button. This will
create the user account and displays all
user names in a list.
Step 10 Now click on the newly created user account
icon. This will provide a list of links for
the following i)
Change account name
ii)
Create a password
iii)
Change account type
iv)
Change picture
v)
Delete account
You may click on the links to perform the
corresponding task.
Step 11 Finally close the window.
NOTE:

No user can delete his/her own account.

Only an administrator can i)
create new user account.
ii)
Delete an account.
iii)
Change password of any account.
A standard user can i)
Change his/her own password.
ii)
change his/her account picture.