The steps for creating Local User Account and Domain User Account (if the server is an Active Directory Domain Controller) in the Windows Server 2008 Operating System.

Local User Account
Step 1:Click Start -> Administrative Tools -> Computer Management

Step 2:In Computer Management, click Local Users and group

Step 3:Double click the Users folder

Step 4:Right click in the users list and click New User

Step 5:Fill the information for the new user and click create and close.

Domain User Account
Step 1:Click Start, select Administrative Tools and click Active Directory Users and Computers.

Step 2:In Active Directory Users and Computers, navigate to the folder where you want to store the new user.
  
Step 3:Right in click the user list and click New User.

Step 4:Fill in the new user information and click Next.

Step 5:Fill in the password information and click Next.