Actually, it is 1 personal + 1 premier/business account. Both must use different email address, bank information and different credit cards. Also note that if you have a personal and premier/business account, you are no longer allowed to receive money to your personal account, it should only be used to send money.
I have more than one paypal account . US paypal account , french paypal account , spanish paypal account , UAE paypal account . but today my US paypal account have been locked with 25 $ for this reason . they send to me an email . so don't use more than one paypal account , they will give you chock .
I hope you guys are just kidding here because having more than the number of permitted accounts are prohibited by Paypal and grounds for limitation.