n.Murray -
Please check your other thread, I outlined a very basic starter skin for you there, also as Tim has mentioned it's usually best to start with the default skin and work your way back from there. As far as there not being a tutorial here, it's probably due to the fact that there is an assumption of a general level of HTML/ASP coding and many here simply just read the documentation, reverse-engineer the default skin and go from there.
It seems from your posts that you may not be very familiar with (X)HTML, CSS, etc. and if that's the case you may want to grab a reference manual, as everything starts with HTML and goes from there. The usual learning progression I reccomend for those new(er) to coding is:
HTML -> CSS -> Javascript -> XML -> Server-side technologies (ASP, PHP, etc.)
Basically, learn HTML (more than just P and DIV tags, but learn what a doctype is and the whats-and-whys of Divs vs. Spans vs. tables) then wrap your head around CSS, then XML, etc.
All DNN skinning uses some parts of each, so you should be able to move around with ease with these languages/technologies or you may find yourself getting a permanent waffle-mark on your forehead by slamming your head against the KB. Rome wasn't built in a day and many of us here are still learning all the features and capabilites possible with DNN. Basically: stay simple and work from there, get acquainted with Google and read the documentation.
Keep at it and good luck!