Okay, this is what you do:
To limit the programs and folders that a user can open:
- Create an account in the Accounts pane of System Preferences. (eg: User: Guest, Pass: Guest)
- Select the account in the list, and click the capabilities button.
- Select the option "Use only these applications" and then use "Uncheck All" to clear the list.
- Pick the applications you would like the user to have access to. TIP: If you want the user to be able to print, make sure you select "Print Center" in utilities.
- DON'T uncheck "Remove icons from the Dock" until after you've logged into the user account and removed the items you don't want. It's also a good idea to select "Use Simple Finder".
- You may also want to uncheck some of the other capabilities options in this window.
Now, for the second part of the task, blocking inappropriate websites in IE:
- go into the guest/restricted account and start up IE.
- Go to Explorer -> Preferences
- Under the Web Browser section, select Ratings. Create a password and set appropriate levels of tolerance for the situation. Middle of the range is usually about right for public situations, give or take a bit depending entirely on your judgement.
There you go. That should line up everything you need to make a restricted, idiot-proof user account. And you thought it would be difficult! ;-)