That's all there is to it. With these few tags you can do some pretty amazing stuff. The real key to a great looking page is a good background image. One that tiles well is preferable. To find out how to get a copy of a background someone else is using, try the HowTo on this tutorial.
Comments are an important part of any coding.
In HTML, comments aren't as useful as in conventional programming languages, but they are still pretty handy. Nothing inside the comment tag will show up when your page is viewed. It's there just to leave a note to yourself or to anyone else who views your source code. I've seen comments used to note places for future changes and even to give copyright information. Frames are a really spiffy new feature introduced by Netscape.