Yeah you can create two different steemit accounts,but you cannot create two steemit accounts officially on steemit.com direct website but you can use other services that helps you to create a steemit accounts for some certain fees
Also it depends on the service which you want to use to create the steemit accounts,some services requires you to have steempower delegated to the new steemit accounrs
But People should be informed that registering multiple accounts directly on steemit is counted as spamming and may make steemit not to approve the account registrations