There a lot of methods, some working for one person, some for others. I'll try to stack them all in one place.

1 method - PC

1. First of all, download and install KOPLAYER emulator on your PC.
2. Launch the software and click the Google Play Store app.
3. Now KOPLAYER requires you to log into your Google account, Click the New button.
4. Enter your first and last name. Click the arrow button to proceed the next step.
5. On the next window, enter a username for your email address.
6. Click next button and set a password for your account.
7. Now it will ask you to assign a recovery email address or phone number, click on the “Set up recovery options” button. (You can skip this step but don’t do that. Otherwise, it won’t work anymore.)
8. On the next step, enter a recovery email address. (You can enter a fake or temporary email address at there.)
9. Go to the next step by click on the next button and click the “I accept” button for agreeing to the Google term of service.
10. Complete the remaining simple steps by clicking “Next Arrow” button and complete the task.
    KOPLAYER link: http://www.koplayer.com/

2 method - Android phone

1. Go to the Settings section on your phone.
2. Now navigate to the General > Accounts.
3. On the Account section, tap the “Add Account” button, and choose the “Google.” (A new page will appear to add your Google account.)
4. Select “create a new account” button, fill your first and last name in the given field, and tap the next button.
5. Then, Enter your birthday and gender, tap the “NEXT” button.
6. Enter a username for your Gmail account and go the next step by tapping on “Next” button.
7. On the next screen, enter a 8 character password.
8. After that, a page will prompt along with the “SKIP” button, and ask you to enter your phone number. Tap the “SKIP” button to bypass Gmail Phone Verification.
9. Tap “I Agree” button on the next step.
10. Complete other simple steps.

3 method - Chrome

1. Open Chrome in incognito mode.
2. Enter Google page in your language, I use http://www.google.lt.
3. Click login in the top.
4. Choose More Options.
5. Create account
6. Fill everything except Mobile phone. Your current email address is must (use non gmail one)!
7. Click next step.
8. You may be asked for number (sometimes happens), then enter your number and choose voice message, should work, even if you created 20+ accounts already on the same number.

4 method - With fake number

1. Register you account in normal way.
2. When you got asked for number go to http://www.pinger.com/textfree/
3. You'll gonna get US number.
4. Enter it, in this format: +11 (804) 464-7973
5. Once done it may ask you to verify through phone or voice call. Choose Text and you will receive the code to you pinger account.
6. Enter the code and done.
   IMPORTANT: 1 number works for several accounts after that you need to create new number.

Personally tested only 3 method and works for me all the time. Have already created 20+ accounts using this.

@TheTrader, you may be interested in this.

Nice thread @MusicX but i think i will give up with those tutorials...

I tried the 1st method and asked for phone verification.
I tried the 3rd method (an other user recommended it on an other thread) and just worked for 1 account.
The 4th method is definitely not working. Most pinger's phones are already used from other users so it's a waste of time.