Creating a WordPress theme can seem like a daunting task if you’ve never done it before. Indeed, creating a theme on par with the best premium themes takes a lot of work, but these themes are designed to offer lots of options to satisfy lots of different people. If you are just creating a theme for your own personal use then the task is much simpler.
First, you will need a hosting environment to test things out in. There are a lot of good companies for this, but as long as you stick with one of the larger companies you should be fine. We personally like HostGator.