theme dev recommendations & web page to WP conversion

Besides the Codex, it would help me to get anyone’s favorite articles, methods, tools and links for creating themes. I am not interested in theme distribution. I am tending toward the more Content Management System type uses. It helps me to get various points of view so, the more the merrier! Ho! Ho! Ho!

Also, I cannot remember where I saw an article or two on “converting a web design to a wordpress theme“. I know it sounds the same as theme development basically. But, has anyone seen these?

Thanks!