Well?

First, you need an idea. Take your idea, water it,
give it some time and there you go. Put it right
in on a paper, stir well and give it even more time.

As soon as you think you have it all together, try
to do it in Photoshop. Here, you can move stuff
around easily, fix up photos, get the layout right
and make it look good.

Got that? Fine, because the next step is a bit harder.
Find a nice layout on the web that suits your needs.
Take your Photoshop-prototype and fill it into a
static HTML page.

Now you can make a theme out of it. Replace the
actual content with the corresponding template-fields,
look for the other template-fields in an existing
theme and you are almost finished.

To polish everything up, just fine-tune your
templates and add some nice boxstyle. There you have
your perfect theme!

The next part is what I like most: Put in your content.
You can also assign boxstyles to boxes and move them
around. Hours of fun!