plan 9 who is a 3 line shell script that just greps the output of ps and sorts it. You could eliminate ps and just grep through /proc but why reinvent the wheel when an existing tool already does part of the job?
I see some comments here citing a lack of options, most of which appear to have nothing to do with who is logged into the machine.
* /proc is as portable as ps, but that doesn't really amount to much because neither is really portable at all. Pretty much every operating system's /proc is different; and no implementation of the ps command fully conforms to even the limited subset laid out in the Single Unix Specification.
I see some comments here citing a lack of options, most of which appear to have nothing to do with who is logged into the machine.