How to create/start a custom theme?

Hi all,
I want to create a custom theme for my site.
How to start and where do i get help to start…

Give me the guidelines to do this?

Thanking you…

I want to create a custom theme for my site.

What do you mean by custom theme? Is this for wordpress or another similar site?

like wordpress, i want to create a custom template to fullfill the requirements…

What requirements?

i have chosen a template called suffusion from wordpress template, but it is not allowing to add more than 2 menus…

How to add more menus in suffusion template?

You mean this template? Suffusion » Aquoid Themes

It’s probably better to ask in their forum: Aquoid Forum • Index page
They’ll know more about it, I think.