Windows 2000 and Windows XP Pro allow Power User accounts that stop short of full Administrator permissions.
To make an existing user (say Test User) a Power User do the following:
•Start Menu Right click on My Computer Manage
The Computer Management window appears
•On the left, expand System Tools Local Users and Groups Users
•On the right, select and Right click on 'Test User' Properties
The User Properties dialog appears
•Select the Member Of tab Add...
The Select Groups dialog appears
•In the bottom box, type Power Users OK
•In the user properties dialog select Users Remove OK
•Close Computer Management
Your Test User is now a member of the Power Users group - and probably not really a 'Test' User any more!