Learn about Theming Drupal
This is a list of links to helpful resources on theming Drupal.
Drupal theme guide
The Drupal theme guide is the first place to start. Everything you need to get started is here, although sometimes the language and concepts are a little developer centric.
http://drupal.org/theme-guide
Drupal 6 Theme Cheahsheet
This is a handy Drupal 6 PHPTemplate variables cheatsheet (PDF) available from minezone.org. Note that much of this information is included as comments in Drupals core template files and in Genesis also (with additional comments for Genesis specific variables).
Theming Cheatsheet PDF
Drupal Dojo
The Drupal Dojo has many great tutorials including videos and was one of the original non d.o tutorial sites.
http://drupaldojo.com/lessons/
Mustardseed Media
These guys have tonnes of fantastic videos covering all aspects of Drupal. Many are about or pertain to theming Drupal, in particular episode 24, how to convert a static theme to Drupal 6 (quick intro video).
http://mustardseedmedia.com/podcast
Lullabot
Tonnes of articles, podcasts, links, snippets and they have books and a video course - in short, go there now.
http://www.lullabot.com
Design for Drupal Group
Design for Drupal is about bringing the community of designers together to be a part of the drupal community. It's about enabling designers and themers to do great stuff, coordinate efforts, come up with crazy ideas, and build a movement to make drupal beautiful.
http://groups.drupal.org/design-drupal
Genesis and Zen starter theme Documentation
Both of these projects have excellent documentation and you can learn a lot from reading both sets of docs. Both themes also have extensive code commenting and include many useful snippets, methods and patterns themers can learn from or reuse.
Genesis Documentation
Zen Documentation
Front End Drupal: Designing, Theming, Scripting
Front End Drupal: Designing, Theming, Scripting, authored by Emma Jane Hogbin and Konstantin Käfer. This is a book to teach readers how to customize how Drupal looks, with a special focus on Drupal 6. Probably my pick for best book to get started with Drupal theming.
Amazon link
http://drupal.org/node/442298 (Drupal write up).
Packt Publishing
Packt Publishing have loads of great books on Drupal theming.
http://packtpub.com/