The first step in creating a free Personal PayPal Account is to choose your country. Go here to choose your country:
https://www.paypal.com/us/webapps/mpp/country-worl...

After you have chosen your country, click 'Sign Up'.

You should then see a page that looks similar to this:

Your country flag may show up in the bottom right corner of the page (see image above).
Select 'Personal Account', then click 'Continue'.

(If you don't like this long page format, click next page now, and the tutorial will continue on the next page starting with the information immediately below this line of text)

Enter an email address and create your password.

Now enter your personal information. Be sure to check the agreement box. Then click the 'Agree and Create Account' button.

After checking the agreement box and clicking 'Agree and Create Account', you should then see this page:

You can immediately link a debit or credit card to your PayPal account if you like. When I set up my account, I skipped this step. Instead, I clicked where it says, "I'd rather link my bank first" and then I was presented with this page:

Enter your bank routing number and bank account number. If you just want to get your account setup and not worry about linking anything, click where it says "I'll link my bank later".

You may be presented with a screen that asks if you want to apply for PayPal credit. I just skipped the credit option screen by clicking, "No thanks". You should then see this page:

You're now done!
I hope your experience was as simple as mine. If you have any difficulty, let me know and I'll be glad to help where I can.

NOTE: The next 3 pages of this tutorial are just a repeat of the information on this page broken up into smaller sections. I did this to accommodate different preferences. Some prefer a basic tutorial on a single page, others like to see it broken up into smaller segments.