The document provides an overview of the basic steps for designing a theme for Drupal:
1. Create wireframes and specifications for the theme.
2. Establish a grid, color palette, and design elements using tools like GIMP.
3. Set up a base theme files and use version control.
4. Rebuild pixel-perfect designs in Drupal templates.
5. Theme by user experience rather than by module or specific template files.
The presenter emphasizes designing for individual elements rather than whole pages, provides examples of base themes to build from, and explains how to override styles through template files and variables.