First you need to create your web layout using Photoshop, Paint Shop Pro, Photofiltre, or whatever program you use to create things!

http://i36.tinypic.com/29glr21.png

^ That's mine.

Now to start you need to get your background code.
Copy and Paste this code first:

body {
background :#HEX COLOR url("BACKROUND URL") repeat-y;
}

for BACKGROUND URL, you need to crop the bottom part of your web layout and put the url to it here. for example here's mine:

http://i37.tinypic.com/15gpjl4.png

Where it says HEX COLOR, make sure to put the background color you want your layout to be, and don't erase the # part or firefox users won't see your background color.

Next your going to need the font code. Copy and Paste the following code:

td, p, body, a {
color : #000000;
font-family : arial;
font-size : 8pt;
text-align : center;
}
a:active, a:visited, a:link, a:hover {
font-size : 10px;
color : #000000;
font-family : arial;
font-weight : normal;
text-decoration : none;
}
a:link img {
border : none;
}
a:visited img {
border : none;
}
a:hover img {
border : none;
}

Edit that however you would like, be sure to use fonts like arial, arial black, times new roman, basic computer fonts, so everyone can see them.

Now for your headers, this code allows you to customize them however you like. Copy and Paste this code, and edit it as you wish.

.SIDEBAR {
font-family :FONT;
color : #COLOR;
background : #COLOR;
font-weight : normal;
font-size :50px;
line-height :40px;
letter-spacing : 3px;
text-align :right;
}
.CONTENT {
font-family :FONT;
color : #COLOR;
background : #COLOR;
font-weight : normal;
font-size :50px;
line-height :40px;
letter-spacing : 3px;
text-align :right;
}

This code allows you to change the bold,italic,underline, and textarea of your layout. Copy and paste this, then edit it was you wish.

b {
color : #ff3200;
}
u {
color : #00c6ff;
}
i {
color : #9a0063;
}
textarea, input {
width : 140px;
}

This is the coding part, basically the whole thing. You can leave the header part alone, the sidebar and content is basically all you need to edit, mess around with the postitions and stuff untill its right for you! Here's the code.

#header {position:absolute; left:0px; top: 0px;}
#sidebar {position:absolute; top:300px; left:480px; width:200px;}
#content {position:absolute; top:300px; left:20px; width:550px;}

Here's my finished product, i just did the basic, you can customize yours way more!
http://hautelyts.com/example.php

Credit to sourpopave.com for the original tutorial :)