Lol @ the "dummies" part. Making accounts is probably one of the simplest things to do in the DB (in my opinion)
Start with OMG_GameWEB\Tables\dbo.GameAccountTBL\Open Table
When you open it, there is always 1 account or 2 in there for Admin's so it is pretty much fill in the blanks following the row above it. Always make sure once you have made the account, to execute the SQL "!" It's that Red Exclamation point. Also remember the UserUID number for that account in which you made since you will be needing that when you go into Users_Master
After you did that, you need to go to PS_UserData\Tables\Users_Master\Open Table
Here you will do just about the same thing as you did in the OMG_GameWEB, except fill in the correct columns that determine whether or not they are going to be a GM toon or just a standard toon.
First start off by entering the UserUID number in which you created in the OMG_GameWeb, then enter the same UserID & Password (PW).**If these UserID & PW don't match the user won't be able to log in!** So double check spelling ^^ The next few columns are important so make sure you know what to enter for Admin & Standard.
If the account is going to be an GM account (Admin) then you would enter the following for these columns:
Admin: True
AdminLevel: 255
UseQueue: False
Status: 16 (This can be set to another status if you are trying to limit how much power this account has I.E /amove, /asummon etc. but not /getitem /mmake etc etc.)
The rest will mostly be "NULL" since you are manually making this.
Point: (W.e you want it to be.) Point is OS terms Aeria Points aka AP. so for GM's put any amount there you like, but I would suggest no more then 999999 or you will get a error.
Now if you are making a regular account then the following will be entered as such:
Admin: False
AdminLevel: 0
UseQueue: False
Status: 0
Point: 0 (You can always change this after they have donated)
Once you have done that press the "!" Red Execution button to finish your data.
So yea, pretty simple. :)