How to Delete User Accounts on a Windows 7 Home Network
Click Delete Account to confirm that you want to delete the user account.
Depending on your selection in the previous step, Windows will either indicate that you are deleting the user’s account but keeping the user’s files, or deleting the user’s files and account.
When you delete an account, it’s permanent. Even if you re-create the account with the same name and password, Windows will treat it as a new account, and none of the settings from the previous account will exist in the new account. Of course, if you select Keep Files when deleting the account (see Step 5), you can manually copy those files and folders into the new account.