Learning to create themes

[Hugz]

Hey everyone, I hope this is the correct section to be posting a thread like this (If it's not I apologize.) Anywho now that i'm starting my own forum I want to get into theme development! As you can guess though i'm really lost with where to start   If anyone could give me some advice on where to start or any links to good tutorials that would be much appreciated!

[.m.]

this guidance might be helpful

see also this related guidance for MyBB older versions