Steps

1. The first thing that you need to know is that the new Intel Macs are actually PCs. They run a different Operating System but through the use of some software made freely available by Apple called Bootcamp, you can run Microsoft Windows natively on your Mac! So if you're in love with Mac hardware but bound to the Windows Operating System or would like the flexibility to run both, buying a Mac and running Windows on it may be the choice for you. There are a few minor drawbacks, your Mac will not come with a copy of Microsoft Windows so you will have to aquire that for yourself. Additionally Macbook laptops do not have the same keys as Windows Laptops, and only have one mouse button. There are key combination shortcuts for your missing right mouse button and delete key, and you can always use an external mouse to work around these issues.
2. Would you like to avoid a tangle of computer cords on your desktop computer? Consider an iMac. It's an all-in-one computer built behind a widescreen flat panel monitor. With built in blue tooth, Airport wireless, speakers, microphone and web cam there is really only one wire required to make this computer fully functional... the power cable. You use a bluetooth wireless keyboard and mouse, and your standard wireless networking and you are web conferencing on a 24" monitor with one wire. This is a setup perfect for your parents.
3. Decide how much you have to spend. If you're not sure if it's worth paying the price for a Mac, try a Mac mini first. They start at $599 and may actually fulfill all your requirements. PC's costing $400-600 will take up more space on your desk, but can be much more powerful than a comparably priced Mac. New Macs are allegedly up to 5x as fast as their predecessors -- so don't dismiss them without really finding their speed. PCs have a wide variety of processors and components available cheaply, so it is easy to upgrade.
4. Decide what you want to do with your computer. PCs and Macs are both good for doing day-to-day tasks. Your decision may hinge on one of these areas:
   • Internet: Both PCs and Macs are ready for typical internet needs: surfing the World Wide Web, using email, chatting (text, voice, and video), buying digital music, etc.
   • Games: Lots of games are available for both Macs and PCs, but this is one area where things are skewed. If hardcore, cutting-edge gaming is one of your primary reasons for buying a computer, a Windows system is advisable. Many popular titles are released much later, if at all, for the Mac.
   • Home Office: Microsoft's ubiquitous Office suite is available on both platforms, although with slightly different offerings (notably, the Access database module is absent from the Mac version). Apple is currently transitioning from its venerable AppleWorks suite (which comes installed on consumer Macs) to iWork, which currently consists of an Office-compatible word processor and presentation software. Beyond that, there are a plethora of third-party solutions, some free of cost, for both systems.
   • Media: When it comes to buying music online, recording CDs and DVDs, managing photos, and all your other "digital lifestyle" needs, most systems will have the basics covered, and third-party solutions are available if your needs grow. If this is an important area for you, a Mac might be advisable for its included iLife suite of applications, which are very well regarded in ease-of-use and functionality for consumer-oriented tasks.
5. Consider your choice of operating systems. While Windows has its drawbacks, Mac OS X in some cases is far superior and more ahead than even the latest Windows operating systems. Mac OS X can be more secure, and offers an easy-to-use interface with many included applications and intuitive features. Many viruses have attacked PCs, but there are very few for Macs. This is mostly because it isn't cost effective for virus writers to target Macs, because Macs have far fewer users to target, but also because Mac OS X is built on a Unix foundation, which is inherently more secure than Windows. On the other hand, Windows is generally considered to be easier to use than its Mac counterpart, and features unrivaled compatibility and features which make them good for general usage.
6. Macs have a smaller software selection, but there are quite a few quality programs for the Mac platform. Most commonplace programs are available on the Mac. Microsoft Office, most Adobe products, and most major software products have Mac counterparts.
7. If you want a cheap disposable workhorse, or want to play games, PCs are best. Mac users have a quasi-religious devotion to their computers which is well founded: few switchers from PCs to Macs ever go back.
8. If all you want is a beautiful thing to put on your desk, or carry at your side, pick a Mac. PCs are notorious for producing low to no visual stimulation.

Tips

• If you've been a longtime Windows user and are considering switching to the Mac OS, go to your local Apple Store. Here you can try out the Mac you are considering purchasing before you buy it.
• While there is a 'stereotype' of sorts about the price of Mac computers, investigation will reveal that prices are more comparable now than they ever have been. The newest Macintosh computers are made with Intel processors, which should help to further bring down the price. However, they may still cost more than certain comparable PCs.
• Recent Consumer Reports reports state that Apple has the best tech support of all computer makers. They solve over 82% of issues, more than second-place IBM's 69%.
• Macs characteristically last longer and are more reliable than PCs.
• PC systems can handle high-end video editing and high-end graphics as well as Macs, however, a PC with those capabilities can be found for less than a Mac.
• Macs, by nature, cannot be exploited by Windows viruses. Also, there is no spyware/adware problem, partially because it isn't profitable to the virus writers to attempt attacking a Mac, simply because not as many people use them.
• If you decide on a Mac, you'll want to buy it either at an Apple Retail store or from the online store. Most mainstream retailers do not carry Macs (with exception to CompUSA and a few others), so you'll probably end up going directly from Apple. Places like Apple's online store.
• It is not a good idea to build a $500 computer. If you are going for the bargain basement it is almost always better to go to a big company like Dell. You will get a slightly better computer for the low price because large companies sell the bottom end machines as 'loss leaders' to get people to buy from them. With the purchase you will also get tech support and a warranty that you will not get if you build your own. However, more expensive computers with premium components are almost always cheaper to build and in general the more you are willing to spend the bigger the price difference between building your own and buying an 'out of the box' computer.
• Mac OS X 10.4 has many new upgrades, including Dashboard, Automator, and Spotlight
• Macs come pre-installed with iLife, an application suite including blogging, digital photography, movie-making, and music-making tools. Comparable applications on a PC are harder to use and much more expensive.

Warnings

• If you are switching from a PC to a Mac or vice versa, you will have to adjust to some minor keyboard differences (i.e., you will use the command key instead of the control key in most instances when switching from PC to Mac).
• Think before you buy.
• Avoid the salespeople at "Big Box" electronics stores who usually know little about computers and a lot about this week's special offer. Talk instead to a devotee of either the PC or Mac platform before making your choice. Get both to show you what each machine can do with the software that comes with the machine.
• Sometime in 2007 both Microsoft and Apple are scheduled to release new versions of their operating systems. If buying a new computer is not necessary but just something you want, consider waiting until the new versions are released, or buy a cheap computer to use in the meantime.
• The new version Mac OS (10.5) will be compatible with many of Apple's more recent systems, and the new version of Windows (Vista) will work on many recent PCs. However, both may suffer from performance issues when installed on lower end hardware.
• Because Macs have a smaller proportion of users, there is less software developed for the platform. When it comes to programs, Windows users generally have a huge range of choices, including commercial, open-source and freeware programs. Software choice on Macs can be restrictive.