How do you make a "master account" on playstation 3

How do you make a "master account" on playstation 3?
I want to know how to make a master account on PS3.
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It's the first one you create. It's the first one all the way to the left that tells who the users are you created for your ps3. I believe also when you create a new account, by going all the way to the left on the XMB, under the power button, it shows users and it says Create new user, then after you login to the new user account, you can create a new psn id and when you create it, by going to the right on the xmb to the second to last one, it says sign up for the PSN and when you create a new psn id, I believe it will ask if you want to give it master account privaleges, but I may be mistaken.