What is the first step in the process of creating an Organizational Unit (OU)?

To create an Organizational Unit (OU), the first step is to open "Active Directory Users and Computers." This application is specifically designed for managing Active Directory components, including users, groups, and organizational units. By accessing this tool, you can navigate through the directory structure and have the necessary permissions and interface to create a new OU.

Opening the Active Directory Control Panel is not where OU creation is directly initiated; instead, it serves more general administrative purposes. Navigating to user account settings is not relevant to the creation of an OU, as you must focus on the broader organizational structure within Active Directory. Restarting the Active Directory service is unnecessary for organizing units and does not contribute to their creation. Thus, using "Active Directory Users and Computers" ensures you have the appropriate platform for performing this task effectively.