I don’t know a whole lot about ACF, honestly, but those instructions seem a bit complicated! Reviewing the template you referenced, those are just divs with text and I’m not sure there’s a need for ACF to create that layout. Unless I’m misunderstanding, ACF is best used for additional information (fields) for display on a post or page, not just static text on an otherwise static page. The standard fields provided by WordPress can achieve this.
A good theme probably does not need to incorporate an outside WordPress plugins unless the template is designed for a custom business, such as a hotel booking site or something- or maybe a hero slider for the homepage. That’s my thoughts on that, unless I’m misunderstanding your overall goal.
Anyway, to answer your question, you would simply apply a class to the div you wrapped your custom fields in and add the CSS to style.css or custom.css (if available). Viola.
