Onepage Checkout - Remove login in magnto

1.) /app/design/frontend/default/detault/layout/checkout.xml 

<!-- <block type="checkout/onepage_login" name="checkout.onepage.login" as="login" template="checkout/onepage/login.phtml"/> -->

2: Create local.xml 

1. <?xml version="1.0"?>
2. <layout version="0.1.0">
3. <checkout_onepage_index>
4.       <reference name="content">
5.              <! -- Complete process of removing steps is defined here: http://www.magentocommerce.com/wiki/5_-_modules_and_development/checkout/customizing_onepage_checkout_-_remove_shipping_method -->
6.             <remove name="checkout.onepage.login"/>
7.       </reference>
8. </checkout_onepage_index>
9. </layout>

3.) /app/design/frontend/default/default/template/checkout/onepage.phtml  

1. <!-- ADD THIS NEXT LINE!!! -->
2. <input type="hidden" name="checkout_method" id="login:guest" checked="checked" value="guest"/>
3.  
4. <script type="text/javascript">
5. //<![CDATA[
6.     var accordion = new Accordion('checkoutSteps', '.head', true);
7.     <?php if($this->getActiveStep()): ?>
8.     accordion.openSection('opc-billing');
9.     <?php endif ?>
10.  
11.     var checkout = new Checkout(accordion,{
12.         progress: '<?php echo $this->getUrl('checkout/onepage/progress') ?>',
13.         review: '<?php echo $this->getUrl('checkout/onepage/review') ?>',
14.         saveMethod: '<?php echo $this->getUrl('checkout/onepage/saveMethod') ?>',
15.         failure: '<?php echo $this->getUrl('checkout/cart') ?>'}
16.     );
17.  
18.     // Go to the next method on start (it will look for the input we added above)
19.     //IE fix
20.     var cb = $("login:guest");
21.     cb.checked = true;
22.  
23.     checkout.setMethod();  // MAKE SURE TO ADD THIS LINE!!!
24. //]]>
25. </script>