XP is not a system where you can really do much if you're not admin. I spose you could set up something for your kid to surf the internet, but you can't create a non-admin account for normal use to be "safe," that wasn't IMHO really ever ready for primetime. I know, i tried
Heard bad things about vista, but sad to hear that windows still hasn't got this stuff worked out. I believe linux does, but then they started from unix concepts, a system where by default only actual admins need admin