How to create a new user in windows XP?

Go to control panel and select User Accounts. Click on create new user or add new user in user accounts.
Enter the new user name and give  OK. If you want to make your account secure you can add password. Create new password and re enter the password again.

Then Log Off the system, you can see your user name and click on that. Enter the password and click on enter, you can log in to your account. This is the simple way to create the user account.