Creating Your Own Subtitles.?

i'm just now getting into doing this and would appreciate any suggestions for software. i googled a lot of different programs and they all say theirs is the best but i have no clue as to any aspects i need to know about doing this so i'd appreciate any feedback from anyone experienced. Thanks.
also, one app i found that seems promising is called Subtitle Workshop http://www.urusoft.net/products.php?cat=sw i haven't tried it yet so if you have please tell me if it's any good.. the reason i ask is i have installed and uninstalled so many programs it's just ridiculous at this point.