This Should be quite simple.
- Just open iTunes store (without being logged in) and click on a free app.
- Thenclick on "Free App" button.This acts as the download button.
- A pop up appears on the screen asking you for your log in details. Click on the "Create New Account" button. A new screen appears.
- Click continue. Check the box to "agree with Terms And Conditions" and click Continue.
- Enter your email id and password on the next page. Click Continue.
- Enter your details. Keep in mind to select "NONE" as your payment options.
- Click Continue. Your email ID is now made. Remember to verify your account using your original email adress.