I don't think I am the only one out here having this problem: SMS and Keyboard themes are not working in iOS 4.2.1. The reason being that in the directories, apple changed the names for many folders making JBers lives even harder, and now winterboard needs to see the right names to apply the theme but the developpers haven't yet an update to accommodate that.

The Directory for SMS themes is: /private/var/stash/theme.XXXxXX/"Theme name"/*1*/*2*
*1* and *2* being the unknown name directories we need.

And for the Keyboard it is:
/private/var/stash/theme.XXXxXX/"Theme name"/"UIImages" and/or "UISounds"
For this I am not sure what the problem is but there must be one somewhere. Maybe apple changed what the UIImages or sound folders have to be labeled as.

I have spent the last 3 hours googling and SSHing trying to figure out the directory names. I would LOVE whoever could tell me what these changes are!

Note: When I say SSHing i mean applying different directory names i found on different sites, and forums.