There are many different ways to learn to create your own theme.
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First, there’s the “official” WordPress Codex on Developing Themes, but I’d say that it is more of a reference than a tutorial.
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Another approach and one I like a lot is to read some of the better tutorials about WordPress Theming on the various blogs around the web. Here are some reasonably good ones, in no particular order:
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“How to Build a Custom WordPress Theme from Scratch” on SpoonGraphics.co.uk (Feb 2010)
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“How To Create a WordPress Theme: The Ultimate WordPress Theme Tutorial” on Themeshaper.com (Jun 2009)
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“Building Custom WordPress Theme” on WebDesignerWall.com (Nov 2008)
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Yet another option is to check out some of the videos/screencasts on the subject such as this series of videos/screenacasts which I’ve found to be one of the better ones:
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WordPress Theme Tutorial by andrewanimation/AMPtutorials on YouTube:
- Part 1 – Setup
- Part 2 – Homepage and Functions
- Part 3 – Single Post Template
- Part 4 – Custom Comment Display
- Part 5a – Customizing Your Comment List
- Part 5b – Customizing Your Comment List
- Part 6 – Additional Pages
- Part 7a – Dynamic Sidebars
- Part 7b – Multiple Sidebars
- Part 8a – Adding a Theme Options Page
- Part 8b – Adding a Theme Options Page
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Then of course there are the books you can get, if you must go this route (be sure to hunt for the used ones on Amazon; they are often much cheaper than new):
- Smashing WordPress: Beyond the Blog
- Build Your Own Wicked WordPress Themes
- Rockstar WordPress Designer
- WordPress Theme Design: A complete guide to creating professional WordPress themes
- WordPress 2.8 Themes Cookbook
- WordPress 2.8 Theme Design
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Lastly you can hang out here and ask questions and/or any of these other places where there are always WordPress-istas willing to help:
- WordPress Group on LinkedIn – for WordPress users, developers, and consultants, to connect, and to share ideas, questions, and contacts.
- WP Tavern Forum – forum with various sections for discussion including topics such as general WordPress, business, plugins and hacks, resources and tutorials, themes and templates, and troubleshooting.
- WP Garage – mailing list at Yahoo which provides advice and answers to questions relating to WordPress.
Hope this helps!