First,let’s have a overview of the 2 columns xhtml layout.There are five sections : Header (include Logo,Blog Name,Blog Description …),Top Dropdown Menu,Main Content,
Right Content and Footer

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User need have basic css xhtml and php knowledge.just follow the steps , you will be wordpress theme expert .

1. How to code a w3c valid 2 columns xhtml layout–step 1
2. How to code a w3c valid 2 columns xhtml layout–step 2
3. ul li css none-js SEO friendly sub-menu
4. Your first normal wordpress template
5. add theme options for your wordpress theme