#Connect to ESXi hosts via root account
$VMHosts="ESXi1 IP/DNS Name","ESXi2 IP/DNS Name",....,"ESXiN IP/DNS Name"
$Accounts="User1","User2",....,"UserN"
Foreach ($VMHost In $VMHosts)
{
    Connect-VIServer -Protocol https -Server $VMHost -User root -Password QWERTY
    Foreach ($Account In $Accounts)
    {
        #Create User with Shell Access
        Write-Host "Create User For $Account"
        New-VMHostAccount -Id $Account -Password "Same Password For All Users" -GrantShellAccess
        #Assign Administrator Premission
        $RootFolder = Get-Folder -Name ha-folder-root
        New-VIPermission -Entity $RootFolder -Principal $Account -Role Admin
    }
    Disconnect-VIServer $VMHOst -Confirm:$false
}