How to create your own custom Windows 7 theme?

[Minotar]

As above,how would i go about it and what software do i need?
I have photoshop and restorator but is this all i need,and if so where are the files i need to edit?
I had a quick look in windows/resources/themes/aero to see if i could modify it but it didnt pick up any available files.

Any help would be appreciated
Dan

 

[CoolioG]

I also wonder this. Right now i'm using a custom theme that I found on DeviantArt.com and a couple rainmeter skins but I wish I knew how to create my own.

 

[Minotar]

Ok,i spent a while googling ,as you do,and found most people use Style Builder and i bought it,i really should not have any form of debit/credit card lol.

Now to look for some tutorials