Your problem is just that, you haven't learnt the vBulletin system fully. Until you get familiar with the vBulletin system, specifically the templates, you won't get far at all when it comes to modifying the skin.
My advice is to take time to learn the vBulletin template system. You can get to the list by going to Style Settings - << >> button next to the style you wish to view it's templates, in your Admin CP. Look at what templates affect what on your forum, see what code affects where and learn some of the vBulletin variables.
With template knowledge, XHTML knowledge and some sort of image-making knowledge, you should be able to skin. It's not easy, it takes time to learn these things. And there is no 'tutorial' that can teach you all of this, it's up to you.
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