Look for the User Manager icon in the left margin of CPanel.
The User Manager makes it easy to add a new Email, FTP or Web Disk user.
It is not possible to have more than one user for the main CPanel interface, but it is possible to create a sub user with FTP access to a particular web folder and remote access to a particular database, and their own email account.
In this way you can offer web hosting to friends or create a login for developer working for you in a way that prevents them from having access to all your files, databases, and the admin features of CPanel.