Creating a WordPress theme is extremely easy, as you don't need any PHP programming skills.
However, in order to create a custom theme you need to be able to code your own HTML and CSS templates. Coding the theme on a local computer can also save a lot of time because you can quickly preview it and can avoid the hassle of uploading the files to the server.
We will also follow the structure of the default WordPress theme to create a custom theme from scratch, walking through how to convert a HTML template into a WordPress theme. All you need to do is copy and paste the PHP code from the default theme. After you complete this tutorial, you should understand how a WordPress theme works and be able to create your own. You will find a copy of the HTML template for this tutorial included in the support files.