making a theme

I have a collection of tutorials on how to theme with winterboard here: http://www.hackthatphone.com/4x/themes_with_winterboard.html

You could learn A LOT by going to http://macthemes.net/forum/

 

Yes, go for hackthatphone's site. I've used it for a long time now and found it so useful it's the only one I recommend to anyone else.