Looking for HTML to Wordpress Theme Tutorial

Hi,
Does anyone know any tutorials for converting html template's into wordpress themes, The template I am trying to convert is very simple and 3 column.

Can anyone tell me how Professional's do it?
Thanks

Mod:If this is wrong category, please move it since I couldn't find the right one.

 

http://www.jestro.com/web-design/convert-xhtml-css-to-wordpress/ takes a lil trial and error

 

http://designreviver.com/tutorials/premium-wordpress-theme-design-part-1-the-photoshop-mock-up/

and

http://designreviver.com/tutorials/...design-part-2-html-css-wordpress-theme-files/

Enjoy.