How do I create an Apple Account?

This article explains how to create a new Apple Account --> How to create a new Apple Account - Apple Support

If you see a 'Could Not Create Apple Account' 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. We only know what you tell us and "issues" does not tell us much.