Making My Own Theme A Few Questions??

[blackrain]

Ok i finally decided to go ahead and make my own theme being as though i cant find one to fit what i want......(breif history) I downloaded manila editor dont remember what version but it kept erroring out on me with any file i tried to replace. So i found another program which is cfc0[1].45 just starting with it today not really that sharp but it doesnt give me errors and it actually changed the few icons that i tried. This brings me to my dilemma HOW DO I MAKE IT INTO A THEME FILE????? I dont think either of these programs have the option and what other files may i be possibly missing i mean this is really racking my brains i've been doing this for like 3hrs at work (dead as hell here) and i for the life of me cant figure it out. PLEASE HELP!!!!!