The information above has been wonderful. That "letter", moshu, was particularly enlightening, if a little bit mind-boggling! WordPress continues to amaze me with it's power...I had no idea.
Anyway, so I've taken a *lot* of the advice in that letter, as well as from the posts here, and taken my new theme a little bit further. But now I am stuck. I now have a list of "things to do" involving this, but a *big* thing I'm kinda stuck on is the "Options" page I have created to go with the theme. This question goes along with this thread, I think, so I'll just keep it here rather than start a new one, if that's okay.
So now my issue is this: what Options do I provide to the end user? Are there any options that tend to be "absolutely necessary", in anyone's experience? I do like the idea of offering alternate headers and stylesheets...I've added the widgets thing ( and have a "default" in there for non-widget-loving people) - but I'm not sure what the most popular widgets are so I can accommodate the styling for them. I'm also not sure how much I need to (no offense anyone) "dumb myself down" to get to a level of people who just want to put it up and not worry about it - I've been doing web design and CMS's for a while now, so I know that my knowledge of PHP and CMS things like this program are within my range of grasping - but the "regular Joe" out there has no clue - so I'd like to make it as easy as possible I can for them.
Plus, I'm not sure what documentation I should also provide in my zipped file (once I'm finished). I've downloaded a few other themes to get an idea, but there's so much to learn! (I haven't been this excited about learning something since I started doing CSS years ago...this development thing has been a blast!)
Anyway, I'd like to get some "options" ideas, if I could at least get that far. Once I get that, and get some other stuff in place, I feel I may need to ask (in a new thread) for some test-monkeys before I "officially" release it - just to see the feedback and what could change. But the inital stuff would be great before I take that next step. Any advice or suggestions would be most certainly welcome - I'd love to get this right the first time, if I can :)
Thanks a bunch for your help so far!