The difference between WHM and cPanel

The Web Host Manager (WHM) is the account management panel that allows the hosting provider to manage their customers' accounts. Creating new accounts and adjusting the limits for an account are just two examples of tasks that would be performed in WHM.

cPanel is the site management panel where each individual account holder controls the settings for their particular account. Creating e-mail accounts and managing their files for a particular domain, for example, would be tasks performed in cPanel rather than WHM. 

How to create a new cpanel account in WHM?

A version of cPanel for Microsoft Windows exists, titled Enkompass. As of October 15, 2011, Enkompass was offered free, as development for the product had been slowed. As of February 2014, Enkompass was declared EOL, with version 3 remaining available for download, but without further development or support. -wiki