-First we will need a program called BlueStacks which allows anyone to run an Android OS on PC or MAC http://www.bluestacks.com/index.html Download and Install the program (make sure you selected the correct operating system).
-While BlueStacks is downloading, also get a proxy changer, I use Proxy Changer V2 http://sourceforge.net/projects/proxychangerwin/ I recommend using one proxy for every five accounts (YouTube/Google Plus). Make sure each IP has a maximum of five accounts logged in on it per day to be safe.
-Once BlueStacks is installed, click on the icon on the taskbar and close the program. As only one Google account is allowed per device, which gets linked to the install, we will make a backup copy of the data of the program so we are able to have a fresh install very easily.
Navigate to C:\ProgramData\BlueStacks
-Make a new folder named backup, then copy the folders android, locales, logs and userdata, and paste them in the new folder. This provides us with a clean copy of BlueStacks which we are able to make unlimited YouTube/Google Accounts with.
-Run bluestacks and click on any app which asks enable app store. Enable it
-Click Create Google Account and you are able to make a Google/YouTube account.When the account is made, make a text file with the email, password and proxy used.
-Next to phone verify unlimited amounts of accounts, we are going to search for the app TextMe.
-You are able to register free without email verification, once per Google Account and get a number which is able to phone verify anything instantly!
Make sure you write the details of the accounts with the proxy utilized in a text file so your accounts are safe.
Once you have verified everything you need with the account(s), you can close the program from the taskbar, and are able to navigate to C:\ProgramData\BlueStacks.
Copy the backup files from backup folder to C:\ProgramData\BlueStacks, restart the program, and create as many YouTube/Google Accounts as you need, each also having the ability to phone verify anything with the TextMe app.
-Have fun using this method with IM with its many valuable uses, or selling the accounts you verify yourself!