step 1 - Download and Install iTunes software and go to the app store
Next, go to the app store (it doesn't matter if you don't have an Iphone or Ipod Touch just do it anyways).

step 2 - Pick an app
Now pick a free application of your choice and click on it. There's a column of best free apps if you scroll down a little and look to the right side of the page. I suggest You choose from there.

step 3 - Downlad the app
Click on GET APP to download the app.

step 4 - Create your account
To download an app, Itunes will ask you to log into your account. Choose to create your account instead. Go through the pages as they come. Here comes the good part. When you get to the payment page, if you look where they ask the method of payment, a new option "none" should be available. Fill out the page and use "none" as your method of payment.

step 5 - Congratulations!
Congrats, you have just created your own Itunes account.

step 6 - In your email account they will send you an activation link. Your account gets activated only if you open the activation link in "Safari Browser" [ Just google safari browser, you will find it].