help with new theme edits

[TonyKe]

i want to create a new theme something in the style like im descrbing below
lik i mean

Banner/logo
-menu
Categorys
-Forums

anyone can tell me how to do this?
im doing this on localhost for now

[Ricky.]

And ironically your description is not good enough so that we can comment something..

To help, start with creating new theme based on default theme.

GoodLuck !