It's easy when you have made up your mind on something. I always wanted to do a theme but it seemed overwhelming... Then i decided to do my icon-them as it felt a bit easier.. but as time went on and the icon-theme grew i realized that a theme would be equally demanding. And i had an idea how i wanted it to be. Mostly it is just buttons in different sizes so when you decided on one button then it is pretty much just copying it's look over the all. Then a lot of testing.. and viola! You have your theme You don't need to be finished with a theme in a month... just add and retract images until you feel satisfied. Then start a thread... and package it