Thank you very much!

Well you first off need Windows 7 Style Builder [link] and Photoshop or Gimp or Paint.Net See with WSB it makes it easier for you so can edit every part of a theme, by doing the images or graphics in photo shop and applying them in wsb.
Head over to www.virtualcustoms.net we have lots of members and theme builders including myself who can help teach you and a tutorial by Dave Senior with most the locations for wsb that you need to replace make to make a full theme