"The Best" depends on just what you want to accomplish and where
you're starting from, in programming and relational-design background
and learning style. A single document which will show you how to build
YOUR database is asking quite a bit of the author.
There are good books - many of them - on the market. All of them will
require a good bit of effort applying the general principles to your
specific situation. If this isn't acceptable, you might want to
consider hiring someone to build the database for you.
