Well, to get started, You'll need a few things:

- A drawing software that works with transparency (GIMP and paint.net are good free ones)
- A base. You can find a consistently updated resource pack template on curseforge, or you can get 7zip to do some stuff with .jar files. I used the former for simplicity reasons

To actually make a pack, you're going to need folders and a few files.

You'll need to make an .mcmeta file, which is used to display the pack, and folders. Specifically:

(texture pack folder)
|assets
  |minecraft
    |textures
      |block
      |entity (mobs, bed, chest, etc)
      |item (for any non-block item inhand(
      |models (for armor)

There are some more detailed tutorials on YouTube if this made no sense.