Log into cPanel.
In the files section, click on the moving truck with a person on it that says FTP accounts.
This screen will pop up, enter in the contact and user information for the account you are setting up and who will have access to transfer files. This is also where you will enter in the directory information for which part of your website this user will have access to.
Once the information has been submitted successfully, it will show up under the FTP accounts where you will have the ability to edit and delete.
You are all done!