1. Press “Win+R” keys, and this will open a Run prompt.
2. At the run prompt, type
lusrmgr.msc and then click OK.
3. Now Local User & Groups Panel will open. Click on Users in the left column to display a list of all user accounts currently in your Windows installation.
4. Right-click on Administrator account listed in the center column and select properties.
5. In the Properties box, type a name for your Super Administrator account and make sure that the field "Password never expires" is enabled (checked) and "Account is disabled" disabled (unchecked).
6. Click on OK to create the new account.
7. To set the password, right-click on Administrator account again and select "Set Password".
Now when you restart your computer or sign out of your account you will have an additional account displayed for the Administrator.
Why do you want to create a super administrator account?
You don’t want to be ‘annoyed’ by UAC.
This ‘Built-In’ administrator account has elevated privileges. This means that you can run CMD with an un restricted access to the command line.
You need to carry out some serious troubleshooting.
You have locked out your main account by accident and you want a back door entry.