I have received numerous questions about making themes. I have written an in-depth tutorial in Windows Help Format on how to create your very own desktop theme.
Tony
John Galt
Econg.com
Hermann Hehn (HushPage)
Kyra Wolf
Johan Johansson
MIKSOFT
Tibo Software
MP3TOWAV.ORG
Spectrum Info Solutions
DigitByte Studio
L3D.com
CoolSoft to Dev
Absolutist.com