Delete a Built=In -Admin User Account

I want to delete the user account that uses the buiilt-in-administrater. I'm uncomfortable with using anthing anything but User Accounts in Control Panel but may have too. Step by step, please.
Bill

The built-in "administrator" account cannot be deleted, at all. It's by design defined in Windows to always exists (so that there is always at least one admin).
You can disable it if you never use it, so that you cannot login as it or use UAC to elevate to it, but the account MUST exist.

Built-in Administrator Account - Enable or Disable