You should first decide on how many layouts you would be needing. Begin by designing a non-responsive layout, fixed at the default size. For example, perceptsystems.com default width is 32px.
When you’re done with your non-responsive website, the first thing to do is to paste the following lines within the <head> and </head> tags on your html page. This will set the view on all screens at a 1×1 aspect ratio and remove the default functionality from iPhones and other smartphone browsers which render websites at full-view and allow users to zoom into the layout by pinching.
Good luck! :)