Themes Question

[PhiPhone]

How do I go about creating new themes for my phone? Already jailbroken and Winterboarded, and I've been trying out different themes from Cydia, but I'd like to design my own. What's the process for making this happen? Any help would be greatly appreciated, thanks.

 

[Voltaic Shock]

I found this link:

iPhone Theme maker

There are more, search for Creating iPhone Themes.