Hi guys,
I have been designing/coding websites and templates for some time now, and would like to begin creating VB skins. I was hoping someone here could point me in the right direction as far as any tutorials or documentation that might help me better understand the VB template system. Any help or info will be much appreciated. Thanks

http://www.vbulletintemplates.com/mods/index.php
and
www.vbulletin.org

Those should be places where you can find/ask for what you need. :)