Google is actually very helpful. http://www.anekostudios.com/2006/09/21/how-to-create-a-wordpress-template-or-theme/ http://www.texto.de/texto/how-to-design-your-own-wordpress-theme/
Haha, I didn't learn from a tutorial, was just experimenting. =) The only thing I learned from a tutorial was how to intergrate a layout into a WP theme, don't remember the site though. Kate
not very easy, BUT not very hard. take a look on tutorial given in post above. try mastering on using css, then u will go for it btw, ive found a really cool dreamweaver extension to create wp themes http://solutoire.com/tagstention