Here are the steps to create a new user in Windows 8.
WIN+W to search Settings and search for Users.
Click on "Users", as in:
Go to PC Settings where you will see Users is selected.
You will also see an "Add a user" option at the bottom of this screen. Click it.
You will then be at the "Add a User" screen.
Each user in Windows 8 must have an email address. Enter a valid email address and click the "Next" button.
On the next screen, you will see a new user added confirmation.
Logout and you will see a new user.