Just a note (in my experience)...
If that didn't work, then my memory serves me correctly.. The "net user" feature is only present on Windows Vista/7 Professional Edition or Ultimate...
If an individual has the Windows Vista/7 Premium or Home, the only easy way is to boot in "Safe Mode" that will display the "Administrator" option. If you go into the "Control Panel" then "User Accounts", you then set the Password. This should open the Account to log into in a Normal Mode boot.
It has been a long time since i had any version less than a Windows Professional edition so i am going by memory.
Please keep in mind that the initially created accounts (when Windows Vista/7 is first set-up) is in fact an Administrative account with a few...