Everyone starts out

and

. Once you get the hang of it you'll wonder why you thought it was so difficult and you'll feel

and

.
To create a very basic custom template (you can build from there), you need:
includes/languages/YOUR_TEMPLATE/english.php
includes/languages/english/YOUR_TEMPLATE/index.php
includes/languages/english/YOUR_TEMPLATE/header.php (to change the logo)
includes/templates/YOUR_TEMPLATE/template_info.php
includes/templates/YOUR_TEMPLATE/common/tpl_header.php
includes/templates/YOUR_TEMPLATE/common/tpl_footer.php
includes/templates/YOUR_TEMPLATE/images/logo.gif
includes/templates/YOUR_TEMPLATE/css/stylesheet.css
Any where you see a /classic/ folder, you can create a folder for your custom template. You can copy the necessary files from either the /classic/ folder or the /template_default/ folder.
I recommend unzipping a copy of the latest ZC on your hard drive for two reasons.
1) You can see the folder/file structure which will make things clearer
2) You can edit files locally and FTP them to your site making an instant "backup"of your online store
ALWAYS use a good text editor like Notepad or Crimson Editor when working with ZC.