I have 3 but I can imagine justification for more.
-- I have an old seller's ID which I retired with a 100% rating. I retired it when eBay started tightening the screws on sellers (IMO illogically) so it wouldn't soiled by some of today's buyers.
-- I have a current seller's ID, also 100%.
-- I have a buyer's ID. I use it for chatting too since the f/b number indicates I've been around for a while and my opinions at least deserve consideration.
Describe it as if there are no pictures.
Take pictures as if there is no description.