How do I set up a second iCloud account?

I want to set up a second icloud account in order to provide user support to friends and family. I do not want them to have access to my address book, calendar, and other personal files.

I want to create a second account as a bridge for a VNC connection to their Mac, iPad, etc. I use this frequently between my desktop and laptop, and want to expand my reach to the computers I am supporting.

The online help answers questions about multiple accounts, but not how to create a second account. IF there is an additional fee, I am open to paying it.

Thanks,

Mark Winter