What is the most complete step by step tutorial for understanding how to create a custom WordPress theme. From PSD to functional PHP?

Regarding the Wordpress theme development, http://themeshaper.com/2012/10/22/the-themeshaper-wordpress-theme-tutorial-2nd-edition/ is an excellent tutorial.

You can start with this -> - http://css-tricks.com/video-screencasts/71-building-a-website-photoshop-mockup/ - http://www.heroturko.me/tutorials/1391567-tutorial-nettuts-from-psd-to-wordpress.html - http://net.tutsplus.com/tutorials/site-builds/convert-a-warm-cheerful-web-design-to-html-and-css/

You have two main step to build Wordpress theme from PSD file. This is: Step 1: How to create HTML template from PSD file. Step 2: How to create Wordpress theme from HTML template. In first step one you must have knowledge about : CSS, JavaScript or any JavaScript frameword. In second step, you must know PHP programming. Then you can make your own Wordpress theme

I think Treehouse has excellent tutorials on how to do this, but it's a paid resource. In my opinion, it's definitely worth the money. Here's their URL http://teamtreehouse.com

I hope this link will help you... http://codex.wordpress.org/Theme_Development.... For Similar Services like Psd to wordpress Conversion, please log on to http://www.htmlslicemate.com.

You have two main steps for converting PSD file  to Wordpress. That are: Step 1: Create HTML template from PSD file. Step 2: Create Wordpress theme from HTML template. In first step one you must have knowledge about : CSS, JavaScript or any JavaScript frameword. In second step, you must know PHP programming. Then you can make your own Wordpress theme. If you still need more information you can go through this blog: https://wordpressoutsourcing.wordpress.com/2015/09/14/a-definitive-guide-for-converting-psd-to-wordpress/

If you like using the Bootstrap framwork, I would recommend http://bootstrapwp.com It goes step by step with video and written tutorials.

There are two main steps. Convert the PSD to a flat/static HTML page. And then convert the static HTML to WordPress.Easier said than done :)PSD Files / DesignYou may have just the home and internal page design. Some standard components of a WordPress theme involve a layout for comments, sidebar widgets, search form, comment form, etc. If you have a complete set of PSD files that detail every single feature in the final WordPress theme, you’re in luck.If you do not have all the features designed, then after creating the HTML based on whatever you have - start improvising. Best way to forward is to code all the templates in HTML (post with comments, page, category layout, blog feed, home page, pages with and without sidebars, plus any other features/templates you want to offer).Static FilesOnce you have the static files, test them thoroughly. Making changes here is easier than later when everything is integrated with WordPress. Test the files on all resolutions, different content (extra long titles/lines, large images, etc).Note: This is just round 1 of testing. Getting everything right in the HTML before we do deeper into the project.WordPress IntegrationWhile creating the HTML, you must have mentally outlined the main sections - header area, navigation, main content area, sidebar, footer area, etc. This is very important - creating a mental structure on how the files will be “split” into WordPress theme files.I have a very detailed tutorial on this subject right here: https://www.lyrathemes.com/bootstrap-wordpress-theme-tutorial-1/. Part 2 of the tutorial is coming soon :)Hope this helps!Edit 1 (7/1/2016): Second part of the tutorial is up! Head on over here to read on: https://www.lyrathemes.com/bootstrap-wordpress-theme-tutorial-2/ This part discusses creating the header area, navigation, sidebar, and footer areas. Best of luck!Edit (7/4/2016): Happy 4th of July! I’ve added https://www.lyrathemes.com/bootstrap-carousel-tutorial/ to the series that discusses how to add the Bootstrap Carousel to your WordPress theme.

You may check this out, http://psdwizard.com/tutorial-how-to-convert-static-website-to-wordpress/.Steps: Download your static website HTML to your local drive. After downloading your static HTML website into your local drive, install HTML Import 2 plugin into your WordPress site. In WP-Admin panel, go to Posts > Categories then add a new category or change the existing default category. In WP-Admin panel, go to Settings > Permalinks and use the permalink structure of your choice. Configure HTML Import 2 plugin. Click ‘Import Files’ to start import static HTML files to your WordPress site. Clean up all posts HTML markup after the import. Install Generate Post Slugs plugin to automatically generate slugs/permalinks from the post title. Generate 301 redirect. Check website for broken hyperlinks. If you have any queries about PSD to HTML, PSD to WordPress, PSD to Reponsive, etc., feel free to ask http://psdwizard.com/ and they may help you build your fully functional Responsive WordPress website.