Three dollars and some change

Hmm... well, the eFiction forums should be of some help. There are some sample skins in the /skins directory, yes? Copy one of them that you like the general layout for into a folder of your new skin's name. The .tpl files have the layouts for the different sections - header, footer, reviews, etc - and the style sheet is often commented in the sample skin style.css, so you know what color change will do what, etc.

You can do major reconstruction in the default skin folder, and in the php files themselves, but I wouldn't do it without better laid out tutorials.