Bloggingpro.com points out a good site (texto.de) to be visited if you are about to start designing your own wordpress theme. This tutorial will be of great help if you know a little bit of xhtml and css but have no idea how to connect them together. I personally really want to put a try on this tutorial, unfortunately, I don't have time to play around with the codings given. Hopefully, the Christmas break will provide me some space to have a go in this detail tutorial.
Ok guys, check this site out and hopefully it helps you in realising your very own theme.
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I know the owner of the site and I have to say, that she is a big Profi in all questions about wordpress.