CMD user accounts for dummies..setting up admin accounts on vista?

can anybody provide code for setting up an admin account/net user admin account on a computer using CMD?
i have windows vista....CMD operates the same as on xp

EDIT:
any ideas on outside of an admin account?

Run cmd as an administrator... (I know this defeats the object if your attempting to get admin access). Then type the following:
net user administrator *password*
Net user administrator /active:yes

logout and login as whatever you just setup. In xp you can make screensavers launch a command prompt and become an administrator like that, doubt its possible in vista as it was a pretty big security hole.

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