I think if you <i>must</i> have more than one Administrative account in a system, using some sort of third-party tool for password protection is essential, whether it be Folder Guard or another third-party application.
(Note: How well this app works ... your guess is as good as mine. You could try the "Lite" version for free, and see if it suits you.)
However, I just don't see any valid reason for having more than one Administrator per computer. Personally, I'd rather create a new user group with a custom security template, and use this for all other Power Users. In fact, it's a good idea for the actual owner of a system to log on as an Administrator only when necessary, as this is a known security risk! Check out this article:
<A HREF="http://www.microsoft.com/technet/treeview/default.asp?url=/technet/prodtechnol/winxppro/proddocs/windows_security_whynot_admin.asp" target="_new">Why you should not run your computer as an administrator</A>
Take a look this .PDF file on how to use the Group Policy Editor to set User Rights Assignments. You can take a predefined template and alter it for a particular group, or create an entirely new group with predefined assignments of your choosing.
<A HREF="http://helpdesk.bradley.edu/docs/SecureXP2k.pdf" target="_new">Securing Windows XP and 2000</A>.
You might also find this link useful:
<A HREF="http://www.mips2000.com/windows_2000.htm" target="_new">Elenco Argomenti Windows 2000</A>
Let's face it, with these kinds of tools at your disposal, having more than one member of the Admin group on a single system just isn't necessary, and should be avoided. Anything one Administrator can lock, another can unlock, given enough time, unless you create a security template for the second user, or invest in a third-party tool.
And ... by the way, with something like Folder Guard, the other Admin could lock <i>you</i> out of specific areas. That's an unsettling thought, huh?
Someone has to be in charge. Having more than one Admin defeats the purpose of the Administrator's privileges in the first place, IMHO. But it's your choice, big guy.
Toey
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