Windows allows you to have multiple users sharing the same computer under their own individual accounts. This allows users to customize their desktop and other settings at their preferences. Also this allows each individual user to have their own location on the computer where they can store their personal documents, pictures, videos, saved games, and other personal data. Administrator can limit the user’s abilities which help to control other users on the computer.
If you are running Windows XP, Click Start > Control Panel and in the Control Panel, double click User Accounts. In the window that opens, select "Create a new account" and name your user account.
If running Windows Vista or 7 click Start>Control Panel>User Accounts and Family Safety>User Accounts>Manage another Account>Create New Account and name your user account.
It is important that specify the type of account when you create new account. There are two types of account, Standard User or Administrator. In Standard User, there have certain limitation compared to Administrator and Administrator can manage the Stranded user settings.