To open new user account in
Windows XP, follow these steps.
1. Go to Control Panel and click
User Accounts (Start -> Control Panel ->
User Account) .
2. In
User Accounts, click create
add new account under Pick a task. After that, you will have to fill in the name of the new account. Put any name you want, depends on your personal interest. Lest try to put in as Google, for an example.
3. After typing "Google" as the new name of the
new account, click
Next button.
Windows XP will opens up a new user account named with Google for you when clicking
Create Account button.

4. Set the account as the administrator access because it will enable you to install various software without any limit. You can rename files, delete programs or add any program. If you choose to set the account with guest access, the new account will have limited accessibility, for example cant install new software or adding up a new program.
5. When finished, you can log off your current account and log in to the new account to set up new files, folders, dispaly design based on your personal choice. Those 5 step suitable for
Windows XP service pack 1, 2, and 3.