I have been following the instructions below and they are confusing because I think two steps are the same!! I could easily be wrong however :))

First, you need to make a new directory for your custom template files.

Open: includes/templates/ and add a folder. (You may call it anything you want, but in this FAQ we will be calling it my_template.)

Create an empty folder inside your new template directory and call it images ... so you should have includes/ templates/ my_template/ images/.

Next, copy the includes/ templates/ template_default/ css directory from includes/ templates/ template_default/ and place the new folder and its files in your new includes/ templates/ my_template/ folder.

Copy the stylesheet.css from includes/ templates/ template_default/ css to includes/ templates/ my_template/ css. This si the stylesheet you will be editing.
The part in blue is redundant as the stylesheet.css is already in the includes/ templates/ my_template/ css by carrying out the actions in the part in red???

Or am I not understanding this at all!!!????
Thanks