The easiest way to create your own website linked with your Google account as well as with your Google AdSense Publisher ID is to create a Blogsite at http://www.blogger.com. It is simple and easy to manage. Just visit their site and take the tour. click here.
 
Assuming that you have already created a GMail Account:
STEP 1. Open your internet browser, type google.com/adsense in your address bar and press enter.
STEP 2. Click "Sign up now" button
STEP 3. You will be asked to enter details such as:
Website URL:
Website Language:
(Tick 2 Check Boxes)
Account Type: Individual or Business
Country or Territory:
Payee Full Name:
Street Address:
Postal Code:
City/Town:
(Tick another Check Box)
Phone:
Email preference: (optional)
How did you find out about Google AdSense:
(Tick the 3 Check Boxes)
STEP 4. Click Submit information button
STEP 5. Your account information will be presented to you. Since we assume that you have already created a GMail account, select the radio button that best describe you. And in using your existing Google account, enter your email and password on the provided window and click continue.
STEP 6. Finish. You will have to wait for email confirmation within 1-2 days review. Congratulations! You now have a Google AdSense account.
For more information about Google AdSense, visit Google AdSense Help. click here
 

Step 1. Open any internet browser (Ex. Mozilla Firefox, Internet Explorer, etc.).
Step 2. At the address bar, type gmail.com and press enter.
Step 3. Somewhere along the lower right, click the create an account button.
Step 4. Enter the required details:

  • First name and Last name
  • Desired Login Name (only available login names can be created)
  • Password (minimum of 8 characters in length)
  • Re-enter password (to verify the password you entered)
  • Security Question (select a security question that fits you or you can create your own security question)
  • Answer (the entry that answers your security question)
  • Secondary email (type an existing email address here)
  • Location
  • Word Verification (type the letters in the image to verify that you are a human being and not a robot or program of some kind)

Step 5. Click I accept and create my account button.

Now you're done. You may login anytime using your complete gmail address and password to access your emails.