Well, it depends if you use HTML or ASPX skin configuration, in case you use aspx, the i thing i only do is:

1.  Put the DNN Directive like <%@ Register TagPrefix="dnn" TagName="LOGO" Src="~/Admin/Skins/Logo.ascx" %>
2.  Make your page structure (tables or div, as you want)
3.  Select the place you want to take for the ControlPanel and all of your content places
4.  At the place you select for the ControlPanel, add those propertyes at the code, id="ControlPanel" Runat="server"
5.  You Should take at less one content pane, it must be correctly called ContentPane at the Id property, here is one example:

               <td id="ControlPanel" vAlign="top" align="center" runat="server"></td>

The Bold propertyes are the one you should add for each content you want in your Skin, you can call all of the other contents as you want.

If you learn best by doing, then I would recommend making a copy of the default blue dnn skin, rename it, load it into a test or dev portal and start making changes. I would also continue to read the skinning documentation and keep reading it .  It starts to sink in after a few reads.

Paul