Learning to create a Wordpress theme may seem like a daunting task, and while there are a lot of parts to a theme, there is also a lot of information available to somebody who would like to start. After reading through the guides on this page you should be able to make a decent looking Wordpress theme regardless of your current knowledge.
Step-by-Step Beginner Guides
Stop Tweaking and Create Your Own Wordpress Theme by Web Hosting Search
The Ultimate Wordpress Theme Tutorial by Theme Shaper
How to Create a Wordpress Theme From Scratch by Net Tuts
How to Create Wordpress Themes From Scratch by Eric Martin
So You Want to Create Wordpress Themes, Huh? by WP Designer
While step-by-step guides are great, there will be some more information that you need if you want to stray from the basic theme that they are helping you create. Here’s some great information regarding wordpress theme development and css.
Other Useful Wordpress Tutorials
Top 5 Wordpress Navigation Menu Tutorials by WP Hacks
Add Widget-Ready Sidebars to Wordpress Footers by Sueblimely
Add Tabs to Sidebar by Rubiqube
Have other good resources for beginners learning to make a Wordpress theme? Share them in the comments.