This page has a list of resources for creating your own WordPress theme some of tutorial you don’t have to know much about XHTML, Css and PHP to create a WordPress theme you can just copy and paste code but if you know CSS and XHTML is a benefit. You ‘ll learn faster and can make it as you want.
Fist step you should install WordPress on your own computer. You can read how to install wordpress on your computer form this link
A great resources for learning to create a wordpress theme from officail site — codex.wordpress.org. This site has all tutorials you need to know about WordPress and WordPress theme.
WP Designer has great tutorials on how to create a wordpress theme. I learn how to code wordpress theme from these tutorials.
Nice and easy to follow tutorial on how to make your own wordpress theme.
Another great resouces for creating wordpress theme.
This is a tool that will help you generate wordpress theme easily, you don’t need to know PHP, CSS, XHTML, just fill in the form — size, color, style ect.
collection of resources that will help you create wordpress theme such as tools for design theme, inspiration resources, text editor, where to learn css.