To create a Gmail account, you first visit the Gmail website and click "Create an Account". You then enter your name, choose a username, set a password, and optionally add a phone number or alternate email for recovery. Finally, you provide your birthdate and gender, accept the terms of service, and click "I Agree" to complete the signup process. Once created, your account allows you to sign in using your email and password, and you should sign out after each session to prevent others from viewing your emails.