Build a theme from scratch tutorial?

Is there a straight forward tutorial anywhere, on how to build a simple WP theme from scratch, bare basics? I went through the codex and it was just sorta leading me on…

I am making myself a WP CMS website, I started to make a theme, but it isn’t reading my CSS now for some reason. I’ll post the zip of what I have so far if that helps any.

Dark Tundra

I’ve also tried Thematic and Hybrid, but they were a bit to complex for what I am trying to do.

Any help or guidance is very much appreciated! ^_^

Thanks,

-Otoris