since I am a decent gfx artist, I think, I will maybe give making a theme a try
But before I trow myself into it head forward there are a few things I would like to know.
First of all how steep is the learning curve?
Then what is a good place to start of, with that I mean clear tutorial what kind of programs do you need and others.
and last do you need any skill in coding stuff if you need any.

Just to be clear I am not saying I am certainly going to make a theme, what I am going to do is take a look at it try a bit around and then I will decide if I will start making complete theme.

thanks in advance.