I´m always running into moms who are interested in starting a business but who are unsure of the necessary steps. I found a good informational article online at http://money.cnn.com/magazines/business2/startups/index.html that discusses the steps needed to start a business. The article focuses on product related businesses rather than service related industries.
The first step is to establish a company. It sounds fairly easy but the article discusses the fact that you should always bounce your idea off as many heads as possible. Not just family and friends, either, as they are likely to tell you that it´s a great idea even if they aren´t really sure (hey, they love you and want you to succeed!) Finding a name and incorporating are also listed in the first step, and if you have never had to do either of these, you´ll find that they quickly become pretty time consuming projects.
The second step is to prototype the product, and the third is the actual development. Obviously this is a costly part of your startup, as you need to not only develop a prototype but then you must also test it out to make sure that it functions correctly and stands up to repeated uses.
Finally, you´ll launch the product. To read the article in more detail, click the link above.