You will have need smbprefs installed (you wouldn't be here in the first place)
First create a folder with the name of your theme.
We'll call it Example right now.
In this folder, place your Dock.png and your Wallpaper.png, and create another folder in this one called Icons (where you will be placing your icon pics
like calculator, notes etc.).
When making your icons just make sure that they are 60px by 60px and save
them as ex: dock.png
Put all of your icons in the Icons folder, you have to name them accrodingly so I have a list here for you to use download it
here
So we have:
Example/Dock.png
Example/Wallpaper.png
Example/Icons/Calculator.png
Example/Icons/Calendar.png
Example/Icons/Camera.png
etc.
Then connect your iPhone to your computer, start up your software,
(iphoneinterface, iphonebrowser, ibrickr, winSCP)(Click
here for Tutorial on using WinSCP) and navigate to:
/var/root/Library/SummerBoard/Themes
and copy your Example folder into here.
If you need to look at examples of how big your icons should be etc.
look in /var/root/Library/SummerBoard/Themes there should be some themes
already installed use those as a guide when naming/making your themes and icons...
Or you can check out the specific guide on making Icons
here...
Have any questions post here...