I have guests coming in for the holidays and they will need access to a computer. My PC has never needed a login or password protection because I am a single-user. Now, how do I protect my files and websites from my guests?

This should answer many points regarding this topic;

http://www.microsoft.com/windowsxp/u...ccounts.mspx#1

Didn't work. In fact, I had already created a "guest" account and created an admin password, but upon reboot it didn't appear. I created another new user, calling it "Christmas guest" and chose "limited" access. Again, I rebooted and my usual desktop loaded.

What "flavor" of XP are you running? (Home, Pro, Media, etc.)

XP Media Edition

In XP (all flavors) there is only one Administrator account. Not Admin, but Administrator. To do all "user configuring" this is the account which should be used. It's hidden in XP Home.

Ref.
http://www.microsoft.com/windowsxp/u...inaccount.mspx
Windows XP: Create and customize user accounts
and...............
How to Repair Windows XP Media Center Edition | eHow.com

I have done all of this but when I reboot, my regular desktop loads. I am not prompted to log-in nor am I prompted to choose which user I am.

I've checked my machine and it is the same as you describe. I finally found (again) how I removed User Switching;

Simply reverse the (first) steps outlined here;
Annoyances.org - Get Rid of the Logon Screen

or here;

Bypass The Windows XP Log On Screen?

This article has a method to have window remember your account password and automatically log in. Just Reverse the steps and try again. Also if you want your guests to have as few privileges as possible I suggest to you make their account a guest account instead of limited. Right click on my computer and select manage. From computer management click on the triangle beside local users and groups and then click on users. In the main panel double click on the account your guests will be using, click on the member of tab, click on users on that window and then remove. Click on add, then advanced, & find now. Look for and click on guests and then ok out of all of those boxes. Double click again on the account and select member of to make sure that it says guests.

This seems to work fine. Thanks for all the info (and your patience!)