If you want to create a menu in wp-admin for Theme Options ( Appearance->Theme Options), you can start with this
http://themeshaper.com/2010/06/03/sample-theme-options/
Just download the zip file, search and replace “sample” of theme-options.php with your theme name.
in functions.php add
require_once ( get_template_directory() . ‘/theme-options.php’ );
then in your index.php ( and other template files) put the following at the top
$theme_options = get_option(‘sample_theme_options’);
For each include ( header.php, footer.php, sidebar.php, etc), do a
global $theme_options;
Then you can use $theme_options[‘option_name’]