Go to skype.com and click on the arrow next to "Sign In" button, then select "Sign Up" option.
Select the option to create the account using your e-mail address or phone number.
Enter your credentials and click "Next".
Fill in the information they ask for and then click "Next".
You will receive a code on the e-mail address/phone number you used for creating the account. You will need to fill in the code and click "Next".
That's it, your Skype account is now created.