how to customize/make themes?

Hi, could someone tell me how you can make your own theme?
What tools do you need?

I'd like to make a special one for my girlfrind for aur aniversary :D

Any help will be very much appreciated

there are two themes creator for making themes for SE phones
one i official themes creator which you can download at sonyericsson site
and other is my theme creator which you can download at lasyk.net

EDIT: to help you here is my theme creator

Very clear, i see. Thanks for your file. just a rookie

try with my theme creator...
that nice program...

does it work for smartphones two? w950?

My theme creator is the best,,
it's a very nice program u can edit any thing u want in ur theme;)

l3p, dosent have for smartphones