Click the friends icon next to the facebook logo on the top LH side of the screen. select the "See all friends" at the bottom of the drop down box.
Hover your mouse over one of the buttons on the RH side of each of your friends. another box will appear. Select "+ new list" Once you have created your lists go down your list of friends and select where you want each one to go. Then go into account settings top RH side and select privacy settings select custom and then "X Hide this from" People or list