i hope you find someone to help you, but I'm not your man. I'm nice, as I just evolved from the 'noob' status, but I do know my phone's resolution is different than the treo's resolution, which (i think) means my theme will not work with it. Wisbar Advance and Wisbar Advance Desktop make it easy to create your own themes, however.
I just finished my iPhone theme, for real:
http://picasaweb.google.com/lazyboy0172/MyPhone
the games button no longer brings up a list, but instead replaces all the main icons with new icons for games, pressing the button again goes back to the main screen. a small change, not big enough for me to change the pictures. I'm pretty happy with it.