Creating a Google AdSense account allows you to earn money by displaying ads on your website or YouTube channel. Here's a step-by-step guide on how to create a Google AdSense account:

1. **Website or YouTube Channel Requirements**:

   - You need a website or YouTube channel to apply for AdSense.

   - For a website, it should have valuable and original content. It should also comply with AdSense policies.

   - For a YouTube channel, it must meet YouTube's Partner Program requirements.

2. **Sign Up**:

   - Go to the Google AdSense website: https://www.google.com/adsense/start/.

   - Click on the "Sign Up Now" button.

3. **Google Account**:

   - Sign in with your existing Google account (or create one if you don't have it).

4. **AdSense Setup**:

   - Choose whether you want to monetize a "Website" or "YouTube."

   - Fill in the required information, such as your website or channel URL, content language, and country.

5. **Monetization Preferences**:

   - Select how you want to show ads. You can choose from different ad types and formats.

6. **AdSense Policies**:

   - Read and agree to the AdSense program policies and terms and conditions.

7. **Contact Information**:

   - Provide your contact information, including your name, address, and phone number.

8. **Verify Your Phone Number**:

   - Google may send you a verification code via text message to verify your phone number. Enter the code when prompted.

9. **Submit Application**:

   - Click the "Submit" button to send your AdSense application for review.

10. **Review and Approval**:

    - Google will review your application, which can take several days to weeks.

    - Once approved, you'll receive an email notification.

11. **Ad Code**:

    - After approval, you'll need to generate ad code from your AdSense account.

    - Place this code on your website or YouTube channel where you want ads to appear.

12. **Start Earning**:

    - Ads will start displaying, and you'll earn money when visitors click on or view the ads.

Remember to comply with Google AdSense policies to maintain your account's eligibility and continue earning revenue. Additionally, ensure that your website or channel continues to provide valuable and original content to attract and retain viewers.