Using the Steam application:

1. Create a new Steam account by downloading and installing the Steam application (please follow the link below to download the application):
   
   http://store.steampowered.com/about/
2. Click the "Create a New Account..." button from the Steam login page and follow the prompts

Using the Steam website:

1. Go to the following website: https://store.steampowered.com/login/
2. Click on "Join Steam"
3. Follow the prompts to create your account