Firstly, power on your device by holding down the center button on the right hand side of the phone.
Please select get started. Then choose English as phone language. Then select accept.
Please select recommended, then set the correct time zone, Date and time and then select next and then select create One on the following screen.
Please create a new Microsoft account name. This account name has to be unique to you. When completed select Next.
Then create and confirm a password for your windows live account.
Then select Next.
Then add an alternative existing email account that you have access to. This will allow you to reset your password if you forget your Microsoft credentials.
Please enter in your Birth date and post code. Then select Next.
Then select next.
The Nokia improvement program is not mandatory and if you would like to opt out of the program, please un-tick the box and press accept.
Congratulations, you have now set up your Windows 8 device and have created a Windows Live Account