This is a really cool companion presentation to the one we shared earlier today about plugin development 101 with Joey. The same thing applies here as the WP Theme marketplace is obviously growing like hotcakes.
It’s time you got in the action and Matt Wiebe might be the guy to show you how:
Building a WordPress theme is like playing guitar: easy enough for anyone to do pick up and hit the right notes, but really hard to become a virtuoso. This beginner session, teaches the fundamentals of WordPress themes to set you on the path to theme perfection.
Presentation slides here my friends: