This document provides guidance for creating an initial custom theme in Drupal. It assumes the reader understands how to set up a Drupal site and write HTML/CSS. It explains that the goal is to get base styles and regions in place for developers to work with. Key aspects covered include understanding the theme files, creating a static template to test HTML and CSS, using page templates efficiently, and understanding CSS concepts like floating and positioning that are important for columns and layout. The overall advice is to build elements you are familiar with like columns, headers and footers, and to avoid relying on specific IDs and classes from modules not yet built.