If you have a workgroup server then open Administrative Tools > Computer Management. On the left pane expand ‘Local Users and Groups’ and select the ‘Users’ folder. Next click the Action menu on the top toolbar and click ‘New User’. Configure the new Windows user account with the desired username and password.

If you have a Domain Controller then open Administrative Tools > Active Directory Users and Computers. Click the Action menu on the top toolbar then click New > User. Next set the username and password and finish.
