how to create mobileme account

Your question box above says you are running iOS 4.1, which is out of date. The latest iOS is version 5.1.1. You should sync your iPhone in iTunes, and do a "Check for Updates" with your iPhone's icon highlighted on the left. (The "Check for Updates" button will be on the right under the "Summary" tab.)

I you need the account for website hosting, iWeb offers alternative ways to publish your website...

http://www.iwebformusicians.com/iWeb/Publish-Website.html

... and you can use one of the many hosting services...

http://www.iwebformusicians.com/iWeb/Website-Hosting.html

mobileme no longer exists. You can setup a new iCloud account by following these steps: http://www.apple.com/icloud/setup/ios.html

You need a Time Machine to do that, not possible now.