loop Through Query Results : Record

Hello,
I'm trying to loop Through Query Results
For example :
- I have a table with few user to create .
create table userToCreate(name varchar )

- I create a function :
create function createuser() return int2 AS'
declare 
        username RECORD;
begin
  for username in select name from userToCreate loop
     CREATE USER username.name;
  end loop ;
return 1;
end
' LANGUAGE 'sql';

I don't understand why i get this error :
An error has occured in pdAdmin II:frmSQLInput.cmdExecute_Click:
Number : -2147467259
Description ERROR: parser error at or near "record"

Does someone can help me ?

thank's

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