hey there, open your image in photoshop, get it set up to how you want it to look, if you have no drop shadows or anything, you can cut it without flattening it, if however you have dropshadows, you will need to flatten the image before you cut it.
OK, so, we now have our image laid out how we want it. So now its time to slice it.
in adobe, you will see a little tool, looks like the end of an exacto knife, its in the Tools tool bar.
take this little tool and cut your image up into section, header, body etc,
save for web
html and images
voila
you have an html file from a psd 
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