Restricting user access

Hello,

I am new to system administration. I have a simple question. I have my Desktop with Windows 2000 Advance Servee. I want to give access to my friends. But, I want to restrict their access to just Internet Browsing. Please let me know how can I achieve it? If it is creating some user profile scripts, please provide me the script for the same.

Thanks in advance

Regards
Vamsi Mohan Harish