Function mpl_token_metadata::utils::create_or_allocate_account_raw

pub fn create_or_allocate_account_raw<'a>(
    program_id: Pubkey, 
    new_account_info: &AccountInfo<'a>, 
    rent_sysvar_info: &AccountInfo<'a>, 
    system_program_info: &AccountInfo<'a>, 
    payer_info: &AccountInfo<'a>, 
    size: usize, 
    signer_seeds: &[&[u8]]
) -> ProgramResult

Create account almost from scratch, lifted from https://github.com/solana-labs/solana-program-library/tree/master/associated-token-account/program/src/processor.rs#L51-L98