Making a forum style for PC, as Tetsuya said is only for higher PC staff. But to actually make on on vBulletin you need to know your way around CSS which isn't that hard. You have to know where everything goes like the stylevars, header, footers. You will also have to edit templates in order for some otehr functions to work on. Divs can also be done to divide a banner. But basically it's just a use of the CSS function in the ACP as well as your skills on using PhotoShop or any other graphic tool to make your banners, stylevars, icons, and buttons. It's not that complicated actually. lol