Windows 7
Managing User Accounts and Parental Controls
Conclusion
You can now create new accounts whenever you want, and all users will be able to easily access their own files and customize the appearance of Windows 7 while they're logged in to their respective accounts.
If you're using Parental Controls, take the time to familiarize yourself with the different controls offered. Windows 7 gives you a lot of flexibility when using Parental Controls, so you can apply them with as much or as little detail as you want.