Set Assistance to Helps Friends and Allies. Give the ID a name, set Child NPC as Player, and Relationship Level to Ally.
Right-click in the Relationship tab to create a new relationship.Drag CurrentFollowerFaction, PotentialFollowerFaction and (optionally) PotentialMarriageFaction into the Faction tab.Set your companion's level and class in the Stats tab and adjust the Health, Magicka, and Stamina Offsets (usually 50).Set either Essential or Protected, flag as Unique, and pick an authorized voice from the VoicesFollowerNeutral formlist. In the Traits tab, set the race and gender the same as your new character. Open the Creation Kit and create a new NPC.This will export your character's appearance to your installation folder (the one up from Data that contains the Skyrim.exe). Open the console (~) and type 'SPF' followed by the name of your character.Exit the character creation screen and save your game. Create your follower's appearance the same way you would create any other character you were going to play.Start Skyrim and either start a new game, or load a game and enter the showracemenu through the console.