2.How to Build a Custom WordPress Theme from Scratch
Chris Spooner,a very well known designer shared a simple but great wordpress tutorial which you can understand easily.

3.Make your Own WordPress Theme
Another good and very detailed WordPress theme tutorial with 7 parts(Layout,Header,Index,Comment,Sidebar,Footer and Publishing Step).Beginning from the layout to the last publishing step,ever part is easy to understand.

4.WordPress – Theme: Building Your Own Theme
Very detailed tutorials about every part of WordPress theme building with easy understanding.

5.How to Create a WordPress Theme
This tutorial is much more for those interested in taking an existing design and converting it into a beautifully working WordPress theme.

6.Stop Tweaking! Create Your Own WordPress Theme
This is also one the most understandable WordPress theme tutorial with 10 parts.I like this tutorial because it is really easy to follow the steps and understand what the codes are for and why.

7.How to Code a Praticle WordPress Theme
Every part of the WordPress coding is very well explained to understand easily.Great tutorial especially for beginners.

8.Converting PSD to WordPress Theme
This tutorial is from scratch.I mean you can see all the steps of PSD to wordpress theme building.Excellent tutorial.

9.Designing and Coding a WordPress Theme From Scratch
The tutorial is about building a wordpress ttheme from creating the layout (with photoshop) to the last step publishing.If you are new to wordpress designing and coding this tutorial is just for you.

10.How To Create WordPress Themes From Scratch
This is one of the best WordPress theme tutorials from scratch.The tutorial begins with structuring and designing from the photoshop to last step.Like some other tutorials,every step is very well-explaied and also i advice to read all the steps carefully to become a wordpress designer.

11.How To – Design Your Own WordPress Theme
A step by step tutorial for converting a design into WordPress site.

12.Building Custom WordPress Theme
The tutorial explains the basics of how WordPress theme works and show you how to convert a static HTML template into a theme.

13.So You Want to Create WordPress Themes?
A very detailed tutorail from scratch.The whole process is divided in the many parts to understand easily.You can also download as e-book.

14.WordPress Theme Guide:Dissection of a WordPress Theme
Easy to follow and understand 4 parts tutorial.The author dissects an existing theme and explaining parts as they are required.Also another very detailed tutorial.

15.How to Create a WordPress Theme from Scratch
This tutorial will look at taking a HTML/CSS template and turning it into a functioning WordPress theme.

16.Build a Newspaper Theme With WP_Query and the 960 CSS Framework
How to make a 3 columned newspaper theme that has all your main blog posts in the main column, and off to the side a set of posts with a certain category.

17.Developing a WordPress Theme
Not a tutorial from scratch but you will learn to convert your xHTML CSS site into a Compact WordPress Theme

18.Creating a WordPress Theme
Actually not for beginners but another good tutorial to create your own wordpress theme in 3 parts.

19.Creating WordPress Themes:Introduction
Like some other wordpress developement posts this tutorial begins from the basics of theme development to the end.