Honestly, if you plan on making a simple style, shoot for it, if you plan on making a graphic based style that it "loaded"; wait until vBulletin 3.0 as you will have to redo every last bit, except colors for 3.0.
Honestly, if you plan on making a simple style, shoot for it, if you plan on making a graphic based style that it "loaded"; wait until vBulletin 3.0 as you will have to redo every last bit, except colors for 3.0.
Of course, if your not upgrading to vB 3 anytime soon. Go for it and design it for vB 2.x.x, it all depends on if/when you will be upgrading your board.