First of all you need iPhoneShop 1.22.4 and Latest Java installed (
java.com: Java + You)
1) Extract everything in the rar file including all folders into a newly created folder named iPhoneShop.
Winrar of File iPhoneShop 1.22.4.rar:

2) You will have the following Structure in the folder iPhoneShop:
Folders
Other
KeyLatin
KeyCommon
KeyJap
KeyEmoji
KeyKo
KeyRu
KeyZh
KeyJa
KeyUk
Mobile
Files
iPhoneShop-1.22.4.jar
Export.bat
Import.bat
New Folder iPhoneShop Created:
3)ssh into your iPhone or ipod touch and go to root/Library/Themes
4) then select the folder that contains the keyboard theme and copy it to your computer.
5) Also go to root/System/Library/Frameworks/UIKit.framework
6) copy the files Keyboard-Common.artwork and Keyboard-Latin.artwork into the folder iPhoneShop.
7) Back on the computer, open the copied folder (With the keyboard theme) , again open the folder "UIImages"
8) Select and copy all the contents in it(png image files), then paste the contents into the folders KeyLatin and KeyCommon in iPhoneshop.
Paste the copied files in the folders KeyLatin and KeyCommon
9) Execute the import.bat file (this will import all those png images into the relative artwork files)
10) Copy the new artwork files created (You will find the new Keyboard-Common.artwork in the folder iPhoneShop/KeyCommon and the new Keyboard-Latin.artwork in iPhoneShop/KeyLatin) back into the iPhone or iPod Touch (ssh) in root/System/Library/Frameworks/UIKit.framework/
11) Restart your device and enjoy!!!