To whom would you say Como esta usted?

"Como esta usted" is a formal way of asking "How are you?" in Spanish. You would use it when addressing someone you:

* Respect: Like an elder, a teacher, a boss, or someone in a position of authority.

* Don't know well: You might use it with someone you've just met, a stranger, or someone you're not on a casual basis with.

It's best to avoid using "como esta usted" with friends or people you're close to. Instead, you would use "como estás" which is the informal version.