summerboard themes are pretty easy to make if you follow these instructions:
all summerboard themes reside here on the ipod:
/var/root/Library/SummerBoard/Themes/
you have a folder per theme in there, with the following structure:
ThemeName/StatusBar.png - status bar image (optional, 320x20 PNG, alpha)
ThemeName/Wallpaper.png - the wallpaper (320x480 PNG, no alpha)
ThemeName/Dock.png - the dock image for the large dock (320x91 PNG, alpha)
then your icons (optional, 59x60 PNG, alpha (max size 60x60)) go in:
ThemeName/Icons/
name the icons in the Icons folder like this:
Phone.png Text.png iPod.png Clock.png Music.png Photos.png Videos.png etc...
make sure to optimize your graphics via PS's "Save for Web" option. its very important that these imgs are optimized.
