If you want to have other people use your theme manual wont work. You have two choices first Theme Maker find it on garage.maemo.org but I want to warn you its very buggy and really doesn't work also only works right on mac and linux. If you want to do themes on windows or the non buggy way Go here http://mer-project.blogspot.com/2010...for-theme.html follow these instructions can't be easier if you run into any problems let me know here or at andrewfblack@gmail.com