It's not as simple as just asking 'how to make a template'. First of all we need to know what the system behind the website will be, is it a simple, static website or does it use a content management systems (CMS) like joomla, drupal, wordpress. A static website is the most simple on the make a 'template' for, you just need some basic html and css knowledge (altough some more advanced html & css knowledge is neede to make a website like the one you gave as an example).
Making templates for a cms is a bit more complex because every cms has it's own way of defining components, even tough the idea behind the templates it almost identical: make a lay-out and define some blocks where the cms can place it content (it's a bit like using (i)frames, but way more complex and more ideal).
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