Build Approach
When it comes to building a production-based visual design in SharePoint 2010 requires time and patience, so you’ll to be organized and fully dedicated to the process. I would recommend that you refrain from jumping in and hacking away at the v4.master master page or the corev4.css style sheet. You need to plan your build carefully, so that all of the pieces fall into place. With simple designs, you don’t need to worry about managing a bunch of moving parts. A simple build might consist of CSS and images or a slightly modified master page based off of the v4.master that references your CSS and images. But as your design becomes more complex, with multiple master pages based on site templates and a variety of unique page layouts, ...
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