Note

This is what you will need:

• Notepad or Notepad++
• Copy of the original Aero folder + aero.theme file from the Themes folder (C:\Windows\Resources\Themes)

This is how:

1. First come up with a name for the theme

2. Now edit the folder name, the theme file name and the aero.msstyles.mui file name in the En-Us folder. (So they all match like: SG9Designs/SG9Designs.msstyles and SG9Designs/En-Us/SG9Designs.msstyles.mui)

3. Open the name.theme file with Notepad
NOTE: I've marked out in red below what you need to change to change the name.

Code:

; Copyright © Microsoft Corp.
 
[Theme]
; Windows 7 - IDS_THEME_DISPLAYNAME_AERO
DisplayName= SG9 DESIGNS (the name showed in the  personalization menu)
SetLogonBackground=0
 
; Computer - SHIDI_SERVER
[CLSID\{20D04FE0-3AEA-1069-A2D8-08002B30309D}\DefaultIcon]
DefaultValue=%SystemRoot%\System32\imageres.dll,-109
 
; UsersFiles - SHIDI_USERFILES
[CLSID\{59031A47-3F72-44A7-89C5-5595FE6B30EE}\DefaultIcon]
DefaultValue=%SystemRoot%\System32\imageres.dll,-123
 
; Network - SHIDI_MYNETWORK
[CLSID\{F02C1A0D-BE21-4350-88B0-7367FC96EF3C}\DefaultIcon]
DefaultValue=%SystemRoot%\System32\imageres.dll,-25
 
; Recycle Bin - SHIDI_RECYCLERFULL SHIDI_RECYCLER
[CLSID\{645FF040-5081-101B-9F08-00AA002F954E}\DefaultIcon]
Full=%SystemRoot%\System32\imageres.dll,-54
Empty=%SystemRoot%\System32\imageres.dll,-55
 
[Control Panel\Cursors]
AppStarting=%SystemRoot%\cursors\aero_working.ani
Arrow=%SystemRoot%\cursors\aero_arrow.cur
Crosshair=
Hand=%SystemRoot%\cursors\aero_link.cur
Help=%SystemRoot%\cursors\aero_helpsel.cur
IBeam=
No=%SystemRoot%\cursors\aero_unavail.cur
NWPen=%SystemRoot%\cursors\aero_pen.cur
SizeAll=%SystemRoot%\cursors\aero_move.cur
SizeNESW=%SystemRoot%\cursors\aero_nesw.cur
SizeNS=%SystemRoot%\cursors\aero_ns.cur
SizeNWSE=%SystemRoot%\cursors\aero_nwse.cur
SizeWE=%SystemRoot%\cursors\aero_ew.cur
UpArrow=%SystemRoot%\cursors\aero_up.cur
Wait=%SystemRoot%\cursors\aero_busy.ani
DefaultValue=Windows Aero
DefaultValue.MUI=@main.cpl,-1020
 
[Control Panel\Desktop]
Wallpaper=%SystemRoot%\web\wallpaper\Windows\img0.jpg  (path for wallpapers)
TileWallpaper=0
WallpaperStyle=10
Pattern=
 
[VisualStyles]
Path=%ResourceDir%\Themes\SG9Designs\SG9Designs.msstyles  (path for the folder which the msstyles is located in, change the names  of this to whatever you named your different files/folder)
ColorStyle=NormalColor
Size=NormalSize
ColorizationColor=0x6B74B8FC
Transparency=1
 
[boot]
SCRNSAVE.EXE=
 
[MasterThemeSelector]
MTSM=DABJDKT
 
[Sounds]
; IDS_SCHEME_DEFAULT
SchemeName=@%SystemRoot%\System32\mmres.dll,-800

You can also change sounds schemes, mouse pointers etc from here

Good luck :)