How do I make an Apple ID?

Okayy, I have done this SUCCESSFULLY for 2 different Ipod touches, but this one that i'm trying to do for my boyfriend is bothering me. I cant seem to figure out how do log onto the App Store and get an app because I need an Apple ID. I tried typing in the one i created for his MobileMe but that didnt work, i tried creating a new one but i need a credit card. What i do not understand is why does he have to have a credit card but when i done it for mine and his brothers it went successfully and we get apps like there's no tomorrow ?? This is really ticking my off that i could set up an account for mine and his brothers but now i cant for him ? Can I PLEASE have some successfull help that will hopefully work (Coz ima bout to rip my hair from my head !!!) Please & Thank you ♥