Is there a create your own theme tutorial?

[Carlos]

More info:
http://get-simple.info/wiki/themes:template_tags

Here's an example of a minimal GS theme (template.php file), to get the idea:
http://get-simple.info/forum/post/3372/#p3372

Or just take a look at the Cardinal theme (or the old GetSimple default, available in Extend), especially the template.php file.