Vista - Made both users standard in error

I bought a new computer with Vista installed. I tried to set up 2 accounts,
one for me and one for my son. I set him up as a standard user and I THOUGHT
I set myself up as the administrator. I was able to set the parental
controls and then I restarted the computer. Now for some reason it shows
BOTH of us being standard users and I am unable to do anything including
using the "Use as Administrator" from the control prompt feature because I
don't have an administration password. I can't reinstall anything because I
am considered a standard user and so is he. I need to bypass this somehow.
I have been trying to get into this for over 3 hours and I am frustrated. I
need some help if you might be able to help me. PLEASE!!! I am not even
sure how to contact Microsoft to get this fixed.

On Wed, 17 Dec 2008 12:53:01 -0800, Celeste <et> wrote:
Restart the computer and BEFORE Windows starts to load start tapping
the F8 key.

Choose to enter Safe Mode (top of the list)

Logon with the Administrator account (it doesn't initially have a
password) - the one with no name.

Make the changes you want to make.

Note: your son might know about that Admin account. He can also use
it. You need to set it up with a password.