[wp_users] > Insert:

ID: [Enter any available ID number. You’ll need to know this ID number later!]
user_login: new_admin
user_pass: new_password
NOTE: The function dropdown to the left must be set to 'MD5' or the password WILL NOT WORK.
user_nicename: new_admin
user_email: new_admin@email.com
user_status: 0
display_name: New Admin

[wp_usermeta] > Insert:

user_id: [Same ID from above]
meta_key: wp_capabilities
meta_value: a:1:{s:13:"administrator";b:1;}

[wp_usermeta] > Insert (again):

user_id: [Same ID from above]
meta_key: wp_user_level
meta_value: 10