How do I set up an Apple Pay account?

Apple Pay doesn’t have accounts that get created, it uses your Apple ID, and you add your existing payment cards into Wallet app.

Here is how to: Set up Apple Pay - Apple Support

And how to: Make purchases using Apple Pay - Apple Support

Follow the instructions in this guide published by Apple 👉 Set up Apple Pay

There is also a video that you can refer for instructions here 👉 How to set up Apple Pay (Short Video)

Axel F.

Apple Pay is a payment system. You don't set up an Apple Pay account...

Do you mean Apple Cash?

Apple Cash - Official Apple Support