Send the code to your friend and ask him to login on SimplEOS. Inside he will find the ‘NEW ACCOUNT’ button on the upper right corner. Once he clicks the new account button, ask him to select the option ‘For a friend’
He will have to paste the code you sent him and after that follow the steps.
At the end of the process your account will be created and the transaction code will appear. Ask your friend to send you the transaction code so you can check everything was smooth.