This is by no way a detailed explanation of how to create a custom WordPress theme. There are tools online to do this and there are a number of methods for accomplishing this.
For a full on explanation, read the theme development page at WordPress.org
The style.css file:
/* Theme Name: Custom Theme Name Theme URI: http://www.sitebuilderone.com Description: Custom WordPress Theme Built by SiteBuilderOne.com Version: 1.0 Author: SiteBuilderOne Tags: two columns, widgets, fixed width * Custom Theme with Custom Functionality * */
