To create a new user account in Windows 8 or 8.1, first ensure you are logged in as an administrator, go to the Start screen, search "add user," and click Settings from the results. From the options, select Give Other Users Access To This Computer, and click Add User on the User Settings screen that appears.
If you don't have a Microsoft account and you wish to create one, enter your email address in the field provided and click Next. Once you enter the information required for registration, go to your email and click on the verification link. If you don't wish to use a Microsoft account, click Sign In Without a Microsoft Account, confirm when Windows requests for confirmation, and click Local Account. Fill in the appropriate information for the new user account, such as its name and password, and click Next to create it.
To create a local account in Windows 7 or Vista, go to Start, open Control Panel, navigate to User Accounts and Family Safety, and click Add or Remove User Accounts. In the Manage Accounts screen that appears, click Create a New Account, enter the name for the new account, choose an account type, and click Create Account. The new account appears in the Manage Accounts screen.