1 Go to http://www.facebook.com/help/contact.php?show_form=delete_account ,
2 Click on SUBMIT only if you are sure you want to delete the account.
3 Once you click on Submit, you’ll be taken to a page, where upon clicking OKAY your account will be permanently deleted forever.
You’ll be given a chance to reactivate it by logging into your account within next 14 days after deleting the account. Once you login you’ll be given the option to cancel your request. You can rethink about your decision.