This document provides instructions on converting a Photoshop (PSD) design into a WordPress theme. It explains that you should visualize how the PSD design will translate to HTML elements like headers, menus, content areas, etc. before beginning to code. Key areas covered include using an existing framework versus coding from scratch, including necessary WordPress functions and files, and organizing code into templates, functions.php, and other standard WordPress theme files. The goal is to understand the technical structure of the design and properly structure the theme code.
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