Player7996Just make one on the website. Then make a new user and sign in with it.
FamineCall Sony Customer Support. I recall that they can enable further accounts to be created on your console above the normal limit of 16.
NLxAROSAYou can have 16 active users at the same time. Just delete one and you can create a new one. Maximum number of accounts that can be created per console is 64 if I recall correctly. If you reach that number, you won't be able to create an account anymore without calling tech support.
NLxAROSA64 limit is referring to maximum number of PSN accounts that can be created from one console. 16 limit is active users on one console.
EDIT: links added
Maximum number of users on one console
Maximum number of PSN accounts created from one console
So how do i reset the limit?
NLxAROSAYou can't. But Customer Support might. Or do what Player7996 says (probably the least trouble).