Overriding views-view-fields.tpl.php
For views 3 - make sure that under "Format->show" field is selected "Fields" (NOT content)

Than go to views and find "Theme: Information" there you can see list of all template currently used (BOLD) and candidate template files. Find witch tpl.php file you want to use.

Go to views module directory and under "theme" folder you should be able to find base tpl.php for your chosen file. Copy that file in your theme folder. Rename it on naming convention given in Theme:Information.

Rescan template files.
If everything is OK views-view-fields.tpl.php should not be bolded anymore. Bolded should be your newly created tpl.php then you can style new tpl.php file as you like.