I’ve been stumbling with this one for a minute.  Fortunately the awesome people at ThemeShaper.com have posted this delightful tutorial series titled “How To Create a WordPress Theme: The Ultimate WordPress Theme Tutorial” Fortunately just in-time for one of my other ventures “Frag League” to spin up. Check it out at FragLeague.com.

If you’re looking for a better tutorial, with the right steps, without shelling out the cheese, check this tutorial out.