How to create an Apple ID account?

It is very hard to help you with no details.

This article explains how to create a new Apple ID (create an Apple Account) --> How to create a new Apple ID - Apple Support

If you see a 'Could Not Create Apple ID' or 'Could Not Set Up iCloud' message, read this article --> If you see "The maximum number of free accounts have been activated" - Apple Support

If it's another problem then please provide details such as the exact error message.