first off make sure you phone is jailbroken and you have installed winterboard. if you have downloaded a theme there is no file extension. the theme should be packaged into a folder. the folder should contain another folder thats named icons. all the app icons should go into this folder. inside of the theme folder where should be a Dock.png and Wallpaper.png. you then install the folder into the appropriate direction on your iphone via SSH.
So theres no program to run in Windows to view and add things into my iPhone then? I did add SSH through Cydia, but where do I go from there? I gave up on Tethering [hahahaha] and this seems easier, but i'm a little confused ...
i think there is an app called iphone browser for windows. but i have never used it. the easiest, fastest and most efficient way would to SSH into your phone.