[Triscuit]

You have to find the taskbar and softkeybar in your windows directory (if they are there as a .png file). The name of the file is dependent upon the creator of the theme or .tsk. I use Calkulins kitchen and his are usually named softkeybar.png or blue_softkeybar.png.

What you do is take the wallpaper you want to use and crop the top 480x52 and name it whatever the taskbar file is. Do the same to the bottom for the softkey bar.

Then, take the taskbar and softkeybar you made and copy them to the windows directory. Then use the wallpaper for it.

Below are some of the ones I've made.

You could also use HDWall. Its fairly easy and it makes your theme a cab file.