Good Theme Tutorial or Instructions?

I didn't see one, but is there a tutorial or a list of programs or general instructions on how to make your own themes? Possibly even some general instructions on what to do or what file size they have to be.. if they dont' have a specific size they should without being to big, do they have a certain extension? I could ask a hundred questions about it, but a tutorial or instructions would be awesome.. While I am waiting for my psp to be modded I might as well do something productive.. Also can you you make flash intros for the load? I was going to make a few custom ones for myself and a great one for pspbrew.com .. My 11 years with graphic design and 8 years flash actionscripting and design and 7 years 3d design I can do some wicked things with flash.. especially since now I can export my layers in photoshop into flash much easier now..

all of the diffrent sections say what the files are and well the titles tell you what they are.

[DarkPacMan77]

I also wrote a tutorial that helps explain what they are and where to flash them to, but I didn't include what programs to make them with yourself... and come to think of it, I'm drawing a blank on the names of the specific programs themselves at this current moment.

I think my tutorial is #19 in the Master Tutorial Guide... yea... 19 sounds right.

-DarkPacMan77-

cool.. yea i looked at the master guide, but I guess I was a little to high on life to notice it.. ::off to tutorial section::