I would like to share this blog for those drupal developers who are stuck for sharing the content, users and seperate themes and structures.
You can try this on your local machines windows / linux both.We will be using ip based virtual hosts in this tutorial.
Just follow the steps for installing multisite with same database and same codebase with two different domains.
A. Basic domain setup :
open the "hosts" file
linux - /etc/hosts
windows - c:/windows/system32/drivers/etc/hosts :
Add the hosts as