How do you make a wordpress theme?

I need someone to give me a link to a tutorial or have someone explain to me how to make a wordpress theme. Danke muchos =] All the wordpress tutorials I find are confusing and I don't under stand them or they don't explain enough. I don't think that will word because I'm using a more updated version then 1.5/.....

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1. theres a tutorial here: http://bouncy-bubbles.net/tutorials/wp-themes.php :)
2. Hi, I've made my own theme on Wordpress: http://www.Lillymouse.com I'll try to make it as simple as possible... if you have any questions i'd be happy to help. you have a few basic files that you need: 1- your stylesheet.css 2- your index.php 3- your home.php 4- your page.php 5- your 404.php Create your basic design in the index and then you can pretty much just copy and paste the same design again and again making small alterations. 1. this will be unique (I'm guessing you know something about css and xhtml?) 2. So in your index (if you write a post it will show here) include this where you want your post to show: <div id="content"> <div id="contentmiddle"> <div class="contenttitle"> <h1><a href="<?php the_permalink() ?>" rel="bookmark"><?php the_title(); ?></a></h1> </div> <?php the_content(__('Read more'));?> <!-- <?php trackback_rdf(); ?> --> <?php endwhile; else: ?> <p><?php _e('Sorry, no posts matched your criteria.'); ?></p><?php endif; ?> <h1>Comments</h1> <?php comments_template(); // Get wp-comments.php template ?> </div> </div> 3. Your home.php is what shows as your frontpage and has a summary of your post. Add this where you want the summaries to show: <div id="content"> <div id="contentmiddle"> <?php if (have_posts()) : while (have_posts()) : the_post(); ?> <div class="contenttitle"> <h1><a href="<?php the_permalink() ?>" rel="bookmark"><?php the_title(); ?></a></h1> </div> <?php the_content(__('Read more'));?><div style="clear:both;"></div> <div class="postspace"> </div> <!-- <?php trackback_rdf(); ?> --> <?php endwhile; else: ?> <p><?php _e('Sorry, no posts matched your criteria.'); ?></p><?php endif; ?> <p><?php posts_nav_link(' — ', __('← Previous Page'), __('Next Page →')); ?></p> 4. Your page.php is for pages like About and doesn't show post content. Add this where you want page info to appear: <div id="content"> <div id="contentmiddle"> <?php if (have_posts()) : while (have_posts()) : the_post(); ?> <div class="contentdate"> </div> <div class="contenttitle"> <h1><a href="<?php the_permalink() ?>" rel="bookmark"><?php the_title(); ?></a></h1> </div> <?php the_content(__('Read more'));?> <!-- <?php trackback_rdf(); ?> --> <?php endwhile; else: ?> <p><?php _e('Sorry, no posts matched your criteria.'); ?></p><?php endif; ?> </div> </div> 5. Your 404.php is what shows when visitors go to a page that no longer exists. Add this: <div id="content"> <div id="contentmiddle"> Error 404! The page you require no longer exists. </div> </div> Obviously you need to create these divs in your CSS. And that's pretty much a very oversimplified step-by-step guide. Hope it helps! Good luck, Lilly.
3. I am a Wordpress Theme Designer and I do it this way.. I design using Photoshop.. after the design, I then proceed to coding my psd (photoshop file) to xhtml/css. Then simply convert xhtml/css to Wordpress. ChiQ http://www.cmdesignlounge.com