1. After turning on the PS4 press the PS button on the controller.
2. Scroll to New User and press the X button.
3. Scroll to Create a User and press the X button.
4. Scroll to Accept and press the X button.
5. Scroll to Next and press the X button.
6. Scroll to New to PlayStation™ Network? Create an Account and press the X button.
7. Press the X button.
8. Enter you personal details, scroll to Next and press the X button.
9. Enter your home location details, scroll to Next and press the X button.
10. Enter an email address and password, scroll to Next and press the X button.
11. Create your profile name, scroll to Next and press the X button.
12. Press the X button.
13. Press the X button.
14. Press the X button.
15. Scroll to Accept and press the X button.
16. To verify your account, open the email account used to for this setup and click the verify link inside the email from the PlayStation network. Scroll to Already Verified and press the X button.
17. Press the X button.
18. Select an option (for example, Do This Later) and press the X button.
19. Scroll to Next and press the X button.
20. Select an option (for example, Skip) and press the X button.
21. Select an option (for example, Activate) and press the X button.
22. Press the X button.
23. Press the X button.
24. Your new PSN account has now been set up.