I know there are at least two developers on here who have desinged their own WP theme from scratch...maybe there are more?

Anyway,
How difficult was it to design the theme and how did you tackle the design/code process? Did you create a html/css design which included the views for the header/footer/sidebar/signle post/comment form and then add the php code?

How good is the codex on the wordpress site - Theme Development « WordPress Codex - with regards for providing a platform to designing your own wordpres theme.

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A couple of links to help you
Customising Wordpress

I also recommend dead trees:
Blog Design Solutions

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It's easy enough. I thought it was rather confusing how the files were named/ordered but after looking through them once/twice you get the idea.

The main ones are header, footer, single, archive, search and comments as I remember. (all *.php)

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ah yeah, i have installed many a theme to know which are the usual suspects. It's just figuring out where is the cut off point for the design... for example, from looking thru some of the css, it looks like the sidebar css overlaps slightly into the other .php files...

hey those are some real good nd informative links.. thnx guys