First of all download the FLA file containing all the graphics needed for this tutorial. Once you've downloaded the FLA, open it up and you'll see that the library contains the graphics shown in the image below. .
Drag over the guide graphic onto the stage , which we'll use as a guide for laying out the site. Place the guide image at 0 on both the y and x axis, and name the layer "main".
The main timeline is going to be used later when preloading the website, so we're going to create the site in it's own MC (movieclip). Convert the guide image to an MC called "site" (F8 or Modify > Convert to Symbol).
Go into the site MC. Name the layer "Guide", right click on the layer and choose guide, and then lock the layer.
Drag over the header graphic onto a new layer called "header", placing it in the position on the guide image
Now we're going to create an MC to place the content into. Create some text using the settings shown below , and a on a new layer called content.
Place the text where the heading is on the guide image, and convert it into an MC called "content".
Before we add content to the MC create a dark grey (#404040) rectangle, which will act the background of the content.