How to Make a PSD WordPress Theme

1. Open Photoshop, then click the 'File' menu's 'New' command. Click 'OK' to create a new canvas, then click the top color swatch at the bottom of the 'Tools' panel. Click a color you'd like to paint your theme's header section with, then click 'OK' to close the color selection window.
2. Drag on the canvas to create an image you'd like to see in your theme's header. For example, draw ocean waves if your WordPress blog has a maritime theme. Click the 'T' icon on the 'Tools' panel to run the Text tool, then click on the canvas where you're like to add some text. Type your text, then click the checkmark button above the canvas to finalize the text.

3. Click the 'File' menu's 'Save' command, then click the 'JPEG' item from the 'Type' drop-down menu. Type a file name in the 'File name' text box, then click 'Save' to save the header image. Create an image for your theme's body content, and for the sidebar holding your blog's navigation links. Save each image with a new filename.
4. Open the Lubith home page in your Web browser, if you want to use a free online service for creating WordPress themes with Photoshop images. Commercial services for creating Photoshop WordPress themes include Pixel WP and PSD To WP. Follow the prompts to create a free account and open the Lubith page editor. Drag the orange and green buttons of the theme's header and other sections to create the layout you want.
5. Click the header section to select it, then click the 'Image' button from the toolbar at screen left. Click the 'Upload' command to display a dialog box for uploading images, then navigate to and double click the Photoshop image you created for the header block. Lubith will upload the image, then display it as the new image in your theme's header.
6. Use your knowledge of inserting a Photoshop image in your theme's header section to insert Photoshop images in the other sections.
7. Click the 'Theme' button at screen left, then click the 'Download' command to open a dialog box for saving your theme to disk.
8. Follow the instructions on WordPress to install your theme in your WordPress blog.