This demo assumes you've already logged in to cPanel
Now let's learn how to setup additional FTP accounts
1) Click the FTP Accounts icon

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This is where you manage your FTP accounts

2) To create a new FTP account, enter a new login here...

3) ... then enter and confirm a password for the new account

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If you leave /demouser in the directory box, then the user of this FTP account will only have access to the /demouser directory, and all folders under it. To give the user access to the entire website, you would delete everything except the forward slash "/". You can put a quota limit on this FTP account if you wish

4) When ready, click Create FTP Account
 
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That's it! The new FTP account has been created
5) From here you can change the FTP account's password, change it's quota, or delete the account altogether

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This is the end of the tutorial. You now know how to create additional FTP accounts in cPanel