1 -Create your user as you would a normal user.
2- Open the "Local Security Policy" editor (under administrative tools) and drill down to Local Computer Policy -> Computer Configuration -> Windows Settings -> Security Settings -> Local Policies -> user Rights Assignment, and you'll find "Deny log on locally".
3 -From there, open it up & add the user(s) in question.
You may also want to add them to the "Log on as Service" policy as well.