Creating Multisite with same content and users

You can create this by following this simple steps
1> create one folder named common inside your document root
2> now place drupal folder there which you have donwloaded
3> now rename it with any other name
4> now go to sites and remove all directory
5> now create folder with name of domains of your site names
6> now crate your cutom folders named "modules" and "themes" there as you was first creating inside sites directory
7> now copy settings.php from default folder and copy them in each domain directories we have created