To Create Master Reseller or WHM Accounts you need to do following steps.

Step 1. Login to your WHM

Step 2. Click on Add Package

Step 3. Create a Package for Reseller/MasterReseller

Step 4. Click on Zamfoo: Master Reseller/Alpha Reseller (based on your package)

Step 5. Click on Set/Remove Master Autogrant (If you are alpha reseller and want to create master reseller than you will click on this link under master reseller section if you are alpha reseller or master reseller and want to create simple reseller than you will click this link under reseller section)

Step 6. Choose package from top list and press auto grant rights button from left column

Step 7. Now go to Create New Account in WHM

Step 8. Fill up the form choose the package which you created and autogranted

Step 9. Press Create Account button

Step 10. You done it.