[Editor]

Here is a video tutorial about how to create an Apple ID in iTunes Account Without a Credit Card, you can create it directly in your iPhone. This instructions shown in this video requires you to have an iPhone meaning you can create an Apple ID without ac credit card using an iPhone.
From http://bestbloggertips.com/how-to-create-an-apple-id-without-a-credit-card/

But I found a secret that there is an option to choose “None” for a credit card. It will depend on how the account is created. There are two ways to create an Apple ID. One is to actually click “Create Account” in the Store menu, Which is most people try. If you go like that way, you won’t see “None” listed in the payment options. You must have a valid credit card.
BUT the second way to create apple ID is to try installing a completely free application while not signed into an account. You will get an option “None” at the end of the payment methods.