Here are the steps to create a PayPal account:

1. Visit the PayPal website or open the PayPal app.
2. Click "Sign Up for Free" or tap "Sign Up". This will begin the account creation process.
3. Enter your email address and create a password for your account that will be hard for others to guess.
4. Fill out the form with your name, address, and phone number.
5. Click "Agree and Create Account".
6. Add your bank account or credit card information.

That's it! You can now use your PayPal account to send and receive money online.