how can you make a full theme and wot files are editable

[elfenliedtopfan5]

ok i got some themes form here and fell in love with them just one qustion i want to be like you lot with all the theming can some one tell me all the files and how you make the themes a theme file ect plz help be amazing to do this want to make a few anime ones it got requested a few times that i make a anime theme so if you could help me make a theme and tell me all the files coz this is the first theme i think i seen with the start menu edited :) thanks

elfenliedtopfan5

[Big V]

Well first off making a theme is not something you can do over nite. You need to have a some sort of graphic editor (photoshop,gimp,etc.).
You also need resource program like reshack or restorator. Along with a copy Ave's Windows7 Style Builder this is the app that the artist here used to change all the styles with. once you have that their are numerous tuts in this section http://virtualcustoms.net/forumdisplay.php/810-Windows-Style-Builder-v1.5-Tutorials I would suggest starting with dave senior complete guide http://virtualcustoms.net/showthread.php/28810-Complete-Guide-to-Theme-Building