To create your own desktop theme
Open Display in Control Panel.
On the Themes tab, under Theme, click the theme you want to modify.
Make your changes to the theme. The following items are saved as part of a theme:
Background, Position, and Color
Icons (click Customize Desktop to change icons)
Windows and buttons, Color scheme, and Font size
All features on the Advanced Appearance dialog box (click Advanced)
Scheme or individual pointers
Sounds and Audio Devices
Sound scheme and Program events
When you finish making changes, click Apply on the Themes tab in the Display Properties dialog box, and then click Save As.
Type a name for the theme and click OK.
To open Display, click Start, click Control Panel, click Appearance and Themes, and then click Display.
If you modify a theme without saving it, your changes are saved with the name Previous theme name (Modified). However, your modified theme will be lost if you select a different theme.
New themes are saved in My Documents. To open the My Documents folder, click Start, and then click My Documents.