Just because I cannot update the CH Help document...I will write it here and hope one of the mods notice..
I am not sure if this works on XP home/vista home basic etc....but,
You do not need to switch to safe mode to access the 'administrator' account built into windows.
Just as the computer starts, and the welcome screen appears, push control+alt+delete twice, and a logon box will appear.
You can simply type administrator into the username box.
This will not work if somebody is already logged in, however.