@bengalliboy
If you are asking such questions, you probably should not create themes, but learn basics of css, html & php.
Anyway:
- if you know all you need to know (read above), no tutorial is needed
- Dreamweaver allows you to run php site as local, but do not know details
- If you cannot create theme from source, do not do it (Notepad++ is best), it's quality would be poor