It depends on how you want to use it after creation.
It got difficult to create accounts, proxies and vpn are not good for this anymore.
1. If you just want to create the fb accounts and then use the accounts in Mass Planner or programs like this,do like this:
I advice you to restart your router to get a new IP and then create a fb account...... restart router to get a new IP, delete cookies and history in browser and you can create another fb account.. and so on. Home IP is most trusted.
Once you got enough accounts you can open each account in Mass Planner or what you use, buy private proxies and set 1 proxy for each account.
2. If you plan to use the accounts in browser, create Firefox profiles,name the profiles PVA1 , PVA2 etc.
Then open the Firefox profile PVA1 and create an account .
Restart router to get new IP and open PVA2 to create another account etc.
When you got enough accounts buy private proxies and set 1 proxy in each firefox profile.
Get phone number from smspva ,i use it always.