Can anybody point me to the direction of a site that (or post, or anything for that matter) gives you a step-by-step on creating LJ Layouts?

Your help will be GREATLY appreciated. ^^,

Are you using a free or paid account?

I'm using a free account. ^^,

http://livejournal.com/tools/memories.bml?user=everything_lj
http://ljlayouts.org/tutorials.php