[Samba] Daemon accounts - best practice?

[quiztli at lavabit.com]

Hello

I've got a small group of computers with a linux server running samba 3.6
acting as PDC. One windows client runs a server software under a local
account and I would like it to transition to using a domain account
instead, the primary benefit would be to simplify file-ownership across
hosts.

(I'm aware of that having a client acting as a wannabe-server is a not so
ideal setup, but I'm unfortunately quite stuck with it).

Question:
What's the best way to create services/daemon accounts in Samba?

Thank you for your answers.