Creating Windows 7 Themes
Right click anywhere on the desktop and click on PERSONALIZE
Then you should see this window.
You can then change the Wallpaper, Window Color, Sounds and even a Screensaver. Once you set all this to your liking you can compile this all together as a Theme. I have highlighted where to click for each of these things.
When done Customizing click on “Save Changes”.
Then you should see a theme called “Unsaved Theme”, This is your customized theme, simply Right Click it and choose: Save Theme to save it or, Save theme for sharing to create a .themepack file which any Windows 7 user can open.
Windows 7 Installs .themepack themes automatically and it works very smooth.
All you have to do is double click the .themepack file. Windows does the rest.