You can create as many accounts as you want if you fund them with SP. The phone number/IP thing is just for free accounts. You can also create accounts through an API or SteemConnect (tutorial for SteemConnect)
I currently own this account plus two others (@steemitbooks and @shadeslayer) and I've also created one for a friend.
The Steemconnect way is just like the way normal accounts are created but more accessible since you don't need to run any code. The only cost is the Steem or SP delegation that the new account needs. You don't ever lose any Steem, it just gets transferred to your new account. You can create unlimited accounts this way (all of the accounts I mentioned were created that way)
Steemit requires phone verification because they have to create accounts the same way (they are "paying" the registration fee with their delegation) and they don't want to pay for your secondary accounts.
They removed that stat from steemd 😛 Last I knew though, the fee was 0.1 Steem. So if you want to transfer Steem/Power Up your account multiply that by 30 (3 Steem) and put that amount (or more) in the Steem tab. There isn't really a fee, it's just an amount you have to transfer to that account.
If you want to delegate instead of Powering Up the account, use this website to calculate the number of vests you want to delegate. Then put that amount in the Vests tab. I'm not totally sure, but I think you also need to put the base fee (0.1) in the Steem tab when you delegate.
I'd suggest you spend at least 6 Steem to set the account up.
Make sure to copy the password before you click any buttons 😉
Haven't delegated to create an account before but I believe you do have to put the registration fee (0.1) in the SP field. If that doesn't work you could try upping it to 0.5 since that is what Steemit gives to accounts.