Starting to create your template is easy because all templates start with the same basic code if you are going to set them up properly. Of course most existing web pages don't necessarily contain the code exactly like this but then most of the pages on the web were written some time ago before browsers started supporting the current standards properly or were written before their author knew how to do it right.
We can leave the template.css and template.js files empty to start with but if you don't like empty files (or your editor will not allow you to save an empty file) then we can place an empty comment /* */ in each of the two files for now and delete it when we start creating the real content.
We'll start on our actual code with the HTML that all web pages should have in them regardless of how the template is intended to look.
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01//EN"
<title>Put Your Title Here</title>
<link rel="stylesheet" href="template.css" type="text/css">
The only actual content I have placed in the HTML so far is a div with an id of "wrapper". This div will enclose all of our page content and make it easier to put borders and margins around the content (as some browsers don't allow you to apply such styles to the body).
This article written by Stephen Chapman, Felgall Pty Ltd.