Where I'm able to find the best wordpress theme development tutorial? Something that's upgraded towards the last versions from the Wordpress API?
On your own.. Are you certain?. If you want to begin on your own this can enable you to get began: http://www.onextrapixel.com/2011/03/08/how-to-code-a-wordpress-3-0-theme-from-scratch/
But are you aware lots of handy Wordpress theme frameworks exist? They'll accelerate development with a minimum of 60%. Many of them can be used as personal and commercial perpose! Among my favourites is: http://wpstartbox.com/
For any comparison of various Wordpress frameworks see: http://wpcandy.com/presents/wordpress-theme-framework-comparison