Windows 7 introduces theme pack file, which are .themepack files that contain all of the necessary assets to implement a theme, including images files. 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.
Creating a Theme
1. Right click on your desktop select Personalize.
2. Right click on My Theme select Save theme for sharing.
3.Create a filename and save.
4.You have a Theme Pack File. you will be able to share to others and your friends.
Watch Video : Make your own Windows 7 themes