When creating a new template you should first create a new folder inside the "templates/front/" directory.

Inside this folder you need at minimum three files. config.php, layout.php, and a style sheet.

config.php

The config.php file is a simple php file that includes this information:

$data['template']['name'] = "default";
$data['template']['description'] = "Default 68kb template";
$data['template']['version'] = "1.0";

The first variable is the template name.
The second is a description.
The third is the template version.

layout.php

The layout.php file is responsible for the whole site layout. Inside this file you need to include echo $body; which will display the content pages.

Activating the template

You can activate this template from the administration -> settings -> templates and then clicking activate.

Notes

68KB works by using two template paths. The one you have defined and the default. So if it can not find a file in your template folder it will use the default.