<Jens emerges from the darkness of the books he's studying>
It really depends on the idea. In my opinion, it's pointless to create a overall-game-creation tutorial. You should focus on a point and then develop that. I'll be more precise:
you could create a writing / plot / character backgrounds tutorial; then, make a separate one for graphics & drawing; then, maybe, one for the game flow, cutscenes and battles...
and finally, when everything is complete, just mingle them together and come out with a complete tutorial

I'd focus on a main aspect and then expand it.
Work on a first issue, complete it, create the second tutorial and then link them in a new document

Anyway, as regards the main points, I'd suggest:
1. Plot writing techniques;
2. Character Development (psyche and appearance);
3. Game Flow (not too dense, not too loose);
4. Designing the world (how to draw your environment), with a paragraph on the colour/tone choice;
5. Drawing your characters;
6. Finishing touches (refine the plot and the overall game);
7. Game mechanics (battle systems / multiple endings / growth / grinding /levels...)
8. The importance of an editor (you are the game maker, but not the best tester - I always gather the idea of at least another person before making a certain scene. You can call it... creative discussion)
I return to my study on the Instrumentation Amplifier *sigh* I really miss this forum but I have to focus on my degree a bit more...
<Jens disappears again smiling and crying at the same time>