pw groupadd apache
pw useradd apache -c "Apache Server" -d /dev/null -g apache -s /sbin/nologin

By default, Apache processes run with privileges of user nobody (except the main process, which runs with root privileges) and GID of group nogroup. This might pose a significant security threat. In case of successful break-in, the intruder can obtain access to all other processes that run under the same UID/GID. Hence, the optimum solution is to run Apache under the UID/GID of a unique regular user/group, dedicated to that software.