To create FTP Account, using cPanel...
Please follow the following steps...
1- Login to cPanel of your hosting account at the following URL,
http://www.yourdomain.com/cpanel
2- Click FTP Accounts, under the files section.
3- Enter the data in the form "Add FTP Account"
4- In the Login Filed, enter any name you like
5- Please select the domain from the drop down list "Domain"
6- Enter the password twice
7- Make sure to put the correct Directory bath, which you want to login using this FTP account.
8- Select the needed Quota, and Click Create Account...