This would be a much greater restricted account even that the Guest Account.
If this is a stand alone computer it would be possible to setup an account
like this, using the new Microsoft Shared Computer Toolkit. However, while an
Administrator Account is vital in administering a computer configured with
the Shared Computer Toolkit, it would be difficult at best for a user to use
that administrator account in a normal functioning manner. It is not possible
to setup such an account without severly limiting your own use of the
computer.
If you had a second computer for your own use then this Toolkit would be of
great use. It allows for great control over a shared computer. However, if
you have two ocmputers and use the Group Policy tool, you can setup the
second computer in much the same manner as the Toolkit allows for easier
managment of the computer IF you also use a Server OS.
I reccomend you create a user account and then just use Group Policy to lock
down what you can without creating problems in your own account. You will not
be able to limit it only to browsing the internet, the users will have access
to some programs too. Now, you can configure the account with limited
programs by taking them out of the account. You can do this by logging on the
account and simply removing them. However, experianced users will be able to
access programs in other than traditional methods, like the command prompt
and the Run box, etc.
Depending upon the skill levels of your visitors, you could concievably lock
down the account rather severly. If they are unaware of these other methods
of accessing programs and other features then they will be unable to do so.
You know your visitors, we do not, so you will have to determine what is the
best course in your situation.
Sorry there is not better news, but without a server, or at least a second
computer, then you are stuck with the limitations of stand alone computer
configurations. Now, somebody else here may have more ideas to offer you as I
am not a professional or even an expert. While I have learned alot, there is
so much more for me to learn. I recently had a simular question I posted and
this was the answer I received, in general at least. I went and checked out
the Shared Computer Toolkit and found it would not suit my purposes right
now, but will at a later date as my grandchildren become older. Good luck and
have a great day.