First of all let me make you clear that you should never apply for a Google Adsense Account for your friends or known people because its them who should be doing it. Also the application Page would even record your IP address, hence to be on safe side always recommend the person who is looking to get a Adsense Account to apply for the same themselves. Lets go the current rules for the application of your new account as per Google Guidelines :

Unacceptable site content: In order to participate in Google AdSense,
publishers’ websites and application information must satisfy the
following guidelines:

1. Type your own top-level domain eg. www.example.com , not http://www.example.com/mysite. This means that you should be applying for a Google Adsense Account with your Root Domain Name and not from a Sub Folder. You can also apply from Sub Domains like blogspot.com or blog.com which offer you free blog services. Make sure that you apply from your main website and not from a new blog because a established website has more chances of application approval.

2. Your domain must have been registered and active for at least 6 months before you apply for AdSense. The service requires you to apply from a established website rather than a new one because a new blogger or website owner is not going to make any good amount of money in the initial stage and recently we have seen many fraud account holders who opt for wrong tactics in getting clicks and making money.

3. You must provide accurate personal information with your application that matches the information on your domain registration. This requirement is important because in this case the Adsense Team can verify the ownership of the Domain Name through which you are applying for a new Account. I have come through many fraudsters who even have applied for a Google Adsense Account by entering my website URL in the application process but were rejected because of the Whois Information.

4. Your website must contain substantial, original content. This is a very obvious point because unless a website have Original Content, it wont be making any good amount of money. Not only counting the money part but posting Duplicate Content is totally wrong and is not allowed, hence if someone applies for a new Publisher Account for a website with copied content then it would be rejected.

5. Your site must comply with Google AdSense program policies. There are multiple Google Adsense Policies which have to be perfectly implemented and made sure you dont break any of them. The most important of which is not posting advertisements on pages which have Illegal Content.

If you have made sure that you have taken case of all the above listed points and still not able to get a new account then there are some ways you can get it. This is by applying for a Google Adsense Account through different services like Google Knol, Hub Pages, Blogger Blogs or most major Blogging Services etc. Let us know if you have any other ideas for other upcoming publishers who are looking for a new Adsense Account.

Summary:

1. Your domain must 6 months old. Grow your website before signing up for adsense.
2. After signing up and wait for verification, make sure your blog is always accessible.
3. Keep making new and interesting posts while waiting.
4. Avoid another account registration for the same website.
   
5. Sometimes it takes up to weeks of approval a site.
6. Make sure don't already have an approved account. Duplicate account is not allowed.
7. You have 25-30 uniq articals.
8. You must have >10k (10-100) unique traffic to Google Analytic.
   
9. Your site must not still be under construction.
10. Keep eye on your Email for approval or other issue.
    

Know more on sign up and activating your Google Adsense Account for your website or blog.
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