I have made layouts for myself for myspace and livejournal before... But I want to learn how to make layouts for websites. I would suggest searching livejournal graphics communities for tutorials..
Are you trying to a personal site layout? Business site? Blog? What colors? It depends on you as well, whatever your style is, whatever you're comforable with. There are all these tutorial that show you how to do this and that step by step but I say, if it comes out looking good and it's funtional and you're comforatable with it, do it however you please.
Jonxmartini wrote:You mean just like using div to make sections on a page?
You are right. This perticular vbulletin theme itself is made in css (except for the graphics ofcourse).
Basically, you will need advanced graphic editing tools like photoshop for creating and editing graphical content, but as long as making a full fledged template is concerned, it can be easily made using css.