Add user called newuser, when logged in as root:
$ adduser newuser
To grant root privileges, open this file with default editor (nano):
/usr/sbin/visudo
Add the user’s name and the same permissions as root under the the user privilege specification
# User privilege specification
root ALL=(ALL:ALL) ALL
newuser ALL=(ALL:ALL) ALL
Hit Ctrl+o to write your changes. It will ask to write to /etc/suders.tmp, change it to /etc/sudoers
Edit the following file
$ sudo vim /etc/ssh/sshd_config
edit thie following line from yes to no:
PermitRootLogin no
then restart ssh
$ sudo service ssh restart
userdel newuser
rm -rf /home/newuser