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I'm not sure about any guides, but when I started making skins it was easiest just to open all of the images used on the forum in Photoshop and then edit them.
Once you understand how the images line up together then you can go into the skin file and customize the coding.
Mainly I suggest not trying to do it in one big swoop, take your time and mess around with some of the images first; then go into the coding.
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