If you choose not to modify the Guest account, make sure that this account is disabled as enabling this account would give anonymous users access to your machine. To create a new user account, go to Control Panel, Administrative Tools, Computer Management, Local Users and Groups, Users and select New User from the Action menu. You will be prompted for a user name for the new account, and a password. Once the account is created you can set the properties by right clicking on the new account, and ensuring that is is a member of the User group. By default the account is set to change the password at login, this is the most secure setting, but you may uncheck this box and keep a permanent password for the account.
Administrators can perform any and all functions supported by the operating system.
Any right that the Administrator does not have by default, they can grant to themselves. Provided that Windows 2000 is clean-installed onto an NTFS partition, the default security settings are designed to prohibit Users from compromising the integrity of the operating system and installed applications. Users cannot modify machine-wide registry settings, operating system files, or program files. Users cannot install applications that can be run by other Users. Users cannot access other users' private data.