How to create system-level Windows user account?

[BobLewiston]

How do you create a Windows user account with system-level priveleges (above administrator-level), and why would you want to?

 

[Lexluethar]

In active directory you can create enterprise administrator priviledges that have priviledges above a normal administrator.

If you are just talking about a desktop environment and not active directory / a server environment you wouldn't be able to have something above administrator. In XP technically all local users are the same and have the same priviledges. In Vista and 7 they actually made it where standard accounts and administrators are different.