In Part 2 you will be forwarded to a couple of sites that basically have in detail tutorials on how to start a drupal theme from scratch.
You will find an excelllent tutorial in GoMedia.
Furthermore there is a site claiming that it will automatically convert your psd template to a ready drupal theme after following some steps. Didnt work for me 100% but it might work for you. Give it a try @ psd2cssonline
thats all folksRead more
This post acts as a reference to drupal theming.
Basically there is one choice as far as theming is concerned, you should choose whether you will start from scratch or you will install a 'ready' theme and customize it a bit to your preferences. This part will cover the second choice while the first choice will be covered in part 2. I must state again that this tutorial will act as a reference and only.
I am personally fond of choosing a theme where basically only the layout structure exists in its css.I am aware of two such themes.Read more