1. Right click on My Computer.
2. Click on 'Manage'.
3. Double Click on 'User and Groups'
4. Right click on 'User'.
5. Choose 'New user'.
6. Fill up the form of new user and enable or disable the required option checkboxes like as 'User must change password at first logon', 'Password never expires', 'Account is disable', 'User cannot change password'
7. Click on 'Create' button.
8. Click on 'Close' button.