Help building themes?

[imokurnot]

Thanks to everyone in this community for sharing what you know.Here is a gold android to use as a wallpaper http://db.tt/MmN46O3
I would like to find out about building themes I didn't find any info when I did a search. Any help would be appreciated

 

[Suicide Shift]

I would like to find out about building themes I didn't find any info when I did a search. Any help would be appreciated

There is a tutorial over at XDA that explains what you need to do if you want to create your own theme.