I have a friend who I spoke to about musing and he liked the idea. So I want to create an account for him(due to the stress of getting a free account) and delegate some sp to him as well. I hope this doesn't go against any rule here?

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There is no rule stating you cannot create an account for someone. There is not even a rule for having multiple accounts.

There are several prominent account creation services on the blockchain. Steemit Inc. and Hive account@blocktrades being the most notable. Other ones include Hive account@someguy123's AnonSteem. You could also ask Hive account@guiltyparties or Hive account@netuoso for such services as well. Even Hive account@utopian-io offers account creation.

In fact, if you have the RC and tech savvy enough, you could make your own accounts. I have gotten a few from my friends.

Since you are making one for your friend, it would be a perfect time for you to teach that person about Steem. It will be a great opportunity.

Just do it. Spread the STEEM!