Drupal 7.16, Views 7.x-3.5.
Starting from help/views/example-users-by-role, the tutorial sent me to admin/structure/views/add (add a new View), and goes downhill from there.
Give your new view the name 'user_list', description 'A simple user listing.', tag 'users', type 'User' and click Next.
There is no "tag" field, although there is a "tagged with" field.
There is a "type" dropdown list, but "User" is not one of the options.
There is no "Next" button.
Clicking Save and Continue instead of Next just makes it worse. The tutorial has discussions of drop-down menus in columns, and there aren't any such menus.
I'm thinking that the tutorial is left over from an earlier version of Views and never got updated or removed. It should be updated or removed, because it is completely wrong and leaves new users like me more confused than when we started.