How do you make a theme?

[vgcenter]

I can't find this info anywhere...

What do you use? How is it coded?

[dtm.exe]

Information on theme modification and creation.

[vgcenter]

Thanks!

[Harro]

And here's also a good tutorial:
http://patrick.hardcorecoders.net/tutorials/

[Prasad007]

Thank you both Harro and dtm.exe