How can you create your OWN theme?

[aznchipmunk]

My friend create a theme, and i wanted it so badly so i jailbroke my itouch, but he wouldn't tell me how he did it.
can anyone tell me how to make a theme?
all i want is background w/ this pic

a different search page pic
and i want to see the background clearly: means that i want to move the icons where ever i want, possibly change the size of the icons

THANK YOU GUYS SO MUCH!!!!

[battlecrushr]

Photoshop

[ianbroste]

To get that pic as your background is simple enough. After you have that photo on your ipod just set it as wallpaper then download winterboard and check "user wallpaper"

[istyl]

if you want to look only at that girl creat trasparent icons

[ekidd]

Use Winterboard to change wallpapers/icons/any image on the phone and use photoshop to edit images to your liking. If you were local I'd make a real clean 1 page theme for you using that wallpaper.