I found a very interesting resource that coverts a psd file to a Drupal theme. psdtocss (http://psd2cssonline.com/) online claims to accomplish this from their website.
Example site:
http://newfind.net/DrupalTheme/
Here are a few screencasts from the created.
http://psd2cssonline.com/node/183
http://psd2cssonline.com/node/186
http://psd2cssonline.com/node/193
It creates the regions based upon the of the layer. So if you want to add a search region, you just create a layer called mysearch_drupal. You set the size and location of the layer to the size you want for the region and this site will create the .info, .tpl and .css files for the psd. This is a great way to start the your theme. It's not perfect, it seems to use fixed width and height but that can be changed via css.
I haven't tried this out yet but I will be soon.
Comments
Very Cool!
I will definitely be trying this out. Let me know if you do get a chance to test it, I'd like to see how it works for you.