Open the TeamSpeak 3 program and connect to the server that you are wanting to create a Server Query user for.
When you create a Server Query user - your creating a user that has the same permissions as the user you are logged into TeamSpeak as.
Example if I login to TeamSpeak as user "Xar98", and I create a Server Query user named "pinky" - "pinky" will have the same permissions and be in the same group as "Xar98".