JSI Tip 5519. How do I secure the IUSER_<Computer_name> Account in Windows 2000?

Microsoft Knowledge Base Article 323640 contains the following summary:

By default, the IUSR_computer_name account is a member of the Guests group, and it is used for anonymous requests. You can secure the IUSR_account by using the IIS Lockdown tool, which applies NTFS file system permissions for the Guests group. This article describes how to determine the current security context of the IUSR_computer_name account and how to secure this account.