Windows 7: Which is the best way?

Hello guys,

I'm hopefully going to teach my Mum about Windows 7 and I was just should I create a limited account for her or turn on the guest account?

I have not used the 'guest' account, but I have set up a limited account for my nephew. It works fairly well and prevents them from installing/uninstalling software or changing system settings. (I did however find out that it does not prevent them from deleting files. He brought along a portable hard drive to copy some of my music files onto, and chose the wrong drive letter when connecting it. He said "where did these files come from, I don't remember putting those on my drive, and proceeded to delete my apps and games folders... Unfortunately, some files were rather large and I was unable to undo the delete...)

I have also turned on parental controls and blocked some access to the internet... This also works fairly well...

Yeah, I might set up a limited account because she is only going to use it a bit now and then. It might for typing or looking up something on the web.