1. Go to youtube in incognito mode (Make sure you have logged out and removed all accounts)
2. Click on any video on the main page to play. Make sure the video is not region specific the more general the video the better.
3. Click on like button, it'll ask you to sign in, click on signin, it'll take you to signin page.
4. Bottom left of signin page there is create account option, click on it. it'll ask if account for myself or business, cllick on myself.
5. There will be first/last name boxes, username box, under the username box there will be create gmail account instead option click on it (this i have paraphrased as i don't remember where exactly the "create gmail account instead" option comes but it is there in this step)
6. Fill the relevant details click next (if the entered username is not available choose the suggested username, sometimes if you reenter another username the next step phone will become compulsory), and hope that both Phone and alternate email are optional entries in the next page.
If the phone and alternate email are compulsory close the tab clear all cookies forget about getting a new account for atleast a month then try again another month. Good Luck.
If you manage to get an account don't click back after the page reloads, give the video a like watch a few videos, make 1 or 2 comments (don't spam) this is to warm up the account. In another tab open gmail and set up your gmail account again just warm up the account, don't go subscribing to all kind of stuff the account will get closed/deleted soon, give it altleast 15 days before subscribing to stuff.