What up fellow MacHeads. Try this:
Found it on MacWorld
1: Still valid for 10.7 Lion.
2: Remeber to NOT copy(or remove) the Login.keychain on the account you use to set it up.
Otherwise the login will complain that it could not unlock the keychain, and promt for your setup-password.. ;-)
The first login will auto-create the login.keychain anyway, so simply delete it in the Template.
3: Don't leave Finder windows open. They will point to your setup account, and not have access.. ;-)
4: On Lion, clear out ~/Library/Saved Application State
Otherwise the apps you had open under the setup user will open in states not so good (like web sessions etc..)
5: Remember to copy the files into the language of the Login Window language!!!
Pr. default, that is English, but if you selected something else during the OS install, like Danish, you need to copy the files into "User Template/da.lproj" and not "User Template/English.lproj" !!
---
/Marook
http://hints.macworld.com/article.php?story=20011010033851924