This tutorial assumes you know the basics of computers and HTML (like what tags are and the skeleton of a HTML document) It also assumes you have a website (if you want to use you local computer (http://localhost/) as I will be using, install IIS or Apache and make sure PHP is installed! (php.net))
What we will be making
You also need (for Free!) Microsoft Visual Web Developer 2005 or 2008 (I have 2008 but 2005 has fewer bugs, and usually installs faster than 2008 because you don't need to restart) download them from http://www.microsoft.com/express/2005/download/default.aspx and click on download in the Visual Web Developer box (the top left box)

Once setup has completed, Launch VWD (Visual Web Developer) and continue to the next page

Note: If you prefer, you can use any program that you want, like Adobe Dreamweaver or even notepad, but these tutorials show you how to do it in VWD
Also, VWD was intended for use for creating .NET 2.0, 3.0, and 3.5 ASP Application, but you can use it for almost any web based application (including Ajax, HTML (Duh!), and PHP)