I'm running a Nexus 7 emulated device (API 18) using the Genymotion 2.0.3 emulator. And I have the google APIs installed and signed into a google account.
How do I add a restricted user profile? There is no Users menu item in the settings.
You can enable it via adb:
$ adb shell setprop fw.max_users 4
To make it work even after reboot you can do next:
$ adb remount
$ adb shell
# echo "fw.max_users=4" >> /system/build.prop