If you are new to Drupal theming, my suggestion is to actually customize a theme first rather than start a theme from scratch.  While there are lots of great resources out there, the newbie themer is much better off modifying a theme that has all of the critical pieces.  After you've done this a few times (maybe more than a few), then it is much easier to create a theme from scratch.

A while back I tried demonstrating to a bunch of designers the simplicity of building a theme from scratch and it got hairy pretty quick. 

So - with all of that said, I do like http://tips.webdesign10.com/how-to-make-a-drupal-theme.  This was created a while ago, but I believe has been updated.  This is very helpful.  It was a good way to get introduced to the basics of the theme without having to know the finer grain details.  I also heeded advise to use Zen (http://drupal.org/project/zen) as a starting theme, but easily got lost when I first started theming.  It is documented well with comments throughout the code, but is is a complex maze to a newbie.  Since then, there are a few great "streamlined" themes out there that are good to start with.  I like to go with SuperClean (http://drupal.org/project/superclean) and Clean (http://drupal.org/project/clean).  I've also found a few good themes that have the features that I like and then I modify these as needed.  In this case, it's best to start with a "solid" theme that can stand the test of time, functions, etc.

Here are some good links that might help:
Drupal 6 Theme Guide - http://drupal.org/theme-guide/6
Theme HowTos - http://drupal.org/node/22803
Theme snippets - http://drupal.org/node/45471

I'd recommend "Drupal 6 Themes" by Ric Shreves as well.  This was a good place to learn the D6 theming.  (I'm sure that I'm missing some great resources here, but just wanted to share my thoughts on theming from scratch.)

Sorry for the long message.  I hope this helps.
-Tina

Martin Hooper wrote:
Anyone got any links to docs that will tell me how to go about
creating a theme from scratch? Drupal 6.13...
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