I could build this them into a package but I prefer to teach people to fish then to just give them a fish. This guide will walk you through how to do a proper theme. It will be optified and fully functional it will how ever force a little more work on you because it looks like you edited each png files in gimp or photoshop. Doing it this way will require you to redo your theme in a template file.(Their is a way to rebuild a template from the sliced images just never done it) or you can use pypackage on your N900. With it you will take your src folder and modify the script that comes with it to build a .deb or source package to upload to extras-devel. I would suggest learning to use MADDE but if you just can't do it use pypackage. I use both if I am just doing a small change to them and do not need to reslice my template I just use pypackage to rebuild it. I hope this helps you. As always I will answer any messages if you have trouble. I average about 15 PMs a day from new theme designers.