Windows7 introduces theme packs, which are .cab files that contain all of the necessary assets to implement a theme, including sound files and images. If you want to create your Own Theme pack, It’s actually not that hard to do at all. To create a theme Just read the Tutorial Below and Create Your own Windows 7 Theme Pack.
Components of a Theme Pack
A Theme pack is a file that contains the following items:
* Desktop backgrounds
* Optional customizations for Aero glass, sounds, screensavers, icons, cursors, etc.
Creating a Theme
For creating a Theme you just customize your desktop the way you want it, then click “Save theme” on the Personalization page in the Control Panel. Just make sure to choose the “theme pack” type in the drop-down list when doing so. That’s really all there is to it.
Getting More Advanced
If you want to edit the themepack file directly or create a file from scratch in a text editor, you should check out this resource over on MSDN: “Creating and Installing Theme Files.” The documentation there provides details on the various sections of a theme file and what sort of syntax should be used.