Disconnect everything that isn't absolutely necessary to power on, one at a time - HDD, DVD drive, fans, graphics card, front USB, front audio, front panel switches (reset, power etc) and so on, as one of those could be causing a short.
If that doesn't work, remove the board from the case and test on a nonconductive surface such as a cardboard box (the motherboard box works well for this) with literally nothing but the motherboard, PSU, CPU, and heatsink connected.
If you still have the same issue, try another power supply as you're down to either the PSU or the board.