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.