You can refer 'SharePoint Portal Server 2003 Discovery Kit' article
which can be downloaded at
www.microsoft.com/.../details.aspx
cbec-4724-b4a4-aa7f09304ba5&displaylang=en

Believe me, I have, as well as SharePoint Resource Kit. But both contain
conflicting information.
A simple - list, such as:
domain\spssql
domain\spsadmin
domain\spscontentbrowser
instead of this list  that I pulled from various literature:
*Administrator*
*SPSConfigDB*
*SPSIndexService*
*SPSSQLService*
*SPSTeamAppPool*
*SPSPortalAppPool*
*SPSPortalOwner*
*SharePointPSSearch*
*SPSAdmin*
*SPSAlert*
*SPTimer*
*SSOSrv*
**
There is pleanty of information on this subject, but not a single clear and
definite source.

Part of the reason is a lot of this has to do with your personal preferences -
there are a lot of cases where you *can* use another account or security group,
but are not required to do so...