Depends how many you need. I make 10-20 in a day with no problem from my IP. Here are my rules:
1. Make them look real, photos, bios, usernames without big strings of gibberish and/or numbers.
2. Verify the email (easy to do, make hotmail accounts or use a forwarding account from a domain you own)
3. Tweet. Accounts with tweets are less likely to be suspended. For the first week or so, no retweeing, no link tweeting, just tweet.
4. Follow 10-15 people a day for the first week, 20-40 a day for the next few weeks and 50 a day tops after. DO NOT UNFOLLOW at the beginning, let the accou they well established.
5. Dispute every suspension by email. Claim ignorance as to why you got flagged, short and sweet. They almost always reinstate it within a day.
Obviously this is all labor intensive but if you're looking for a small number (100-300) accounts that look real and work for retweeting and favoriting accounts, this will do the trick. I loose about 10% of my accounts but that means I keep 90% of them, all on the same IP. Within 2 months you have a good crop of accounts, with followers, well aged and that look real.
Good luck
