Finally Chris from css-tricks.com my favorite CSS blog, has finish all the three screencast parts for a Custom WordPress Theme. You can view online or download for free, from the links below or from the Chris page. The Custom WordPress Theme that you see on the screenshot above is also free for download, is a good point to start, if you don’t like to do everything from the beginning.
Part One: Download, Install, "Reset" Theme
Part Two: Structure
Part 3: Finishing Touches, Extra Stuff
Here is the link to download the theme and a good thing is that inside you can find the original .PSD file.