how to: theme making help

Ok i know there are like a ton of vista themes out there for xp, but i want to know how to make your own custom 'theme' for XP. instead of downloading one.

if anyone know how, or has a program that does it, PM me please.

Trying going to the windowsblind website or the wincustom site (I think thats what its called) and there I beleive is tutorials on how to.

ok thx