Being a lazy Mac Admin, I prefer not to have to visit users' machines in order to get relatively simple tasks done. For example, if I needed to setup a local account on someone's Mac so that someone else could use it, I wouldn't want to have to walk over to another building to do that. I also wouldn't want to have to even use Timbuktu to remote control the machine if it wasn't necessary, since I might accidentally remote in at the time someone's reading email or whatever. So figured out how to script the creation of a new account from the command line. Then I pushed that script out to the machines on the network. Now if I need to create a user account, all I need to do is SSH to the other machine and type a single command on the command line. After I fill in some information the script needs, the account is automagically created for me.
The script I used to do this is available here:
http://mikesalsbury.com/mambo/content/view/130/2/
The script will create administrator and non-administrator accounts, and will also setup the user's home directory (i.e., "/Users/<newuser>").
While I've tested this script on OS X 10.3 and it seems to work (I don't have 10.4 yet to confirm that it works with 10.4), your mileage may vary. As with any freebie, use at your own risk.