Well, I will personally donate $30 to anyone who can successfully modify a number of the beautiful themes already available on XDA. Just edit them for 128DPI - 320x320 devices.
Who's up for a challenge? - If numerous people take this on, I'll split accordingly.
The few things that I ask:
1) These themes must compatible with 6.5.1.
2) Use a little taste, there are some ugly ones
3) As bug free as humanly possible.