Is it possible to show/create an illustration of, what exactly the file heirarchy is supposed to look like before a theme is deployed and then after? Perhaps something as simple as a viso drawing would be helpful showing a TREE and file structure?? There seems to be general confusion as to how to set-up and then deploy a CSS "theme set". Secondly, creation of the CSS file is straight forward, however there is NO "SAMPLE HTML" file that I can link/use to see the results of the design work. Ok, so I can "deploy" and then select the CSS "STYLE" but this is a back and forth, back and forth effort in futility. I read earlier that there was/used to be a utiity to assist in the design of theme templates. PLEASE bring it back or at least make the process more visual for a novice user such as me? Thanks !!
Make sure you've read the tutorials about creating and deploying your theme here: Theming Tutorials.
I'm not sure what you mean with an overview of the file structure. Everything in your /theme folder should be copied over into your deployment/default/web folder.
The best way to have a live example of what you are styling is to use FireBug FireFox plug-in to edit it inline so you can see the results. You can also edit the files in your deployment folder, that way you don't have to restart your server with every changes. Just remember to copy the files back to your theme folder before restarting or they get overwritten.