This is a great tool but I have to say "use with caution".
I read about this in the MS Downloads Newsletter so I downloaded and installed it. I do share my computer with my wife and sometimes my grandson so this is undoubtedly a good tool to have. Hwowever, when it started I decided that there was a lot of learning to do and that maybe could continue to manage without it so I uninstalled it.
Unfortunately, one of the default options is to prevent users from turning off or restarting so at that point I couldn't shut down or restart my machine! (You would think that these changes would have been reversed by the uninstaller.)
So I had to install it again learn how to remove all the restrictions and then uninstall it.
I still think it is a great tool, particularly for XP Home which provides very little in the way of user account options, but set aside some time to set it up properly after installation.