Administrative options grayed out on an admin account??

I have tried one explanation after another but cannot find a logical explaination why I go to grant a second user and although it warns me about doing it, it also will NOT allow me the only user of MY PC to grant administraive rights to another user. Please no poppycock about why it shouldn't be -- I don't want to go through 9 kinds of Sundays setting up additional powers and troubleshooting why the second user cannot get to things, use folders, etc. which is the current headache and shutting down shared productivity in totality (unless you just grant everything to everyone, NOT THE SOLUTION). I want a way around all the Windows controlling poppycock to let someone get and use folders on this computer and nothing seems to work including granting them every power possible under users. And if you can't grant a 2nd person full powers, what is the method to give the most powers where you do not have to spend half of the rest of you life jacking with help screens and user groups trying to give someone access. The computers are so danged unusable now that MS has made Win 7 and from what I read Win 8 needs congressional hearings into MS pracitices. PLEASE, help how do I get around all these obstacles to someone have full rights to a folder without 9 pages of poppycock? Anybody out there?