Windows 7
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Managing User Accounts and Parental Controls
Conclusion
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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.