How do you go about making a company?
A few of my friends are programmers and they want to start a gaming company and make video games for a living. I believe they have a few flash games under their belt at the moment -- but they want to jump to a more official level.
How do they even go about doing this? Is there a process, and if so, what is it? I can't even wrap my head around how they would get started in doing any of this. They don't want to make AAA titles, but they do want to make bigger, more complex, and more fun games that they could market through STEAM or something.
Any ideas guys?