Recently I've been studying the wordpress code and trying to find out what are the key elements that need to be included in a WP Template etc. I've found that the most boring and time consuming part is coding the CSS for the design. I didn't imagine it would be so hard to get a wellmade design from Photoshop to the web. So many exceptions, so much time wasted on debugging on IE and Firefox...

What about you? Do you create WP templates easily or not? If you do, what sites do/did you use to learn?

No - I download pre-made templates. Too much hassel to make them yourself, I can't imagine how many hours it must take.

well ! if you can't find the perfect design-one that fullfills your requirement, i guess, than there would be no choice to have a new design created for you.

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We'll then I guess there are fewer people than I expected to be the coders of the WP templates. I shall try to learn how to make good templates and transform them into a nice source of extra income

I have just got started coding Wordpress themes, since I'm not good designing graphics, but I'm good at coding.
I had a blog before (not WP) and I learned how to code themes for it.
Now, I have tried Wordpress and it's exactly the same, except for the tags to use are different. It's not difficult to me, but it's not the easiest task in world to me.