The best idea is to download a couple and/or browse other vBulletin sites to get a feel for the styles and see what you like.
I'm not sure how many people actually code a style from a PSD, unless someone else has made the PSD and they are taking it from there.
The advantage of downloading a style or two that you like is that if you are having problems getting a section how you like it, and it has been done the same somewhere else, you can refer to it. This is extremely useful when you are first starting out.
The most imnportant thing though is to just go for it and see what happens. If it works out first time - fantastic, but more likely than not it will have chunks reverted, images redone a few times (or even a few hundred in some cases) and either turn out ehat you expected or something completely different.
I can't speak for anyone else who codes styles, but I've never worked from a PSD or anything outside my minds eye yet for a new design. The only times when I have worked from something have been when I have been doing style ports betweem versions to ensure that the feel and look of the style remains the same.
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