Learn to Create Custom themes for your desktop through three fantastic tutorials. First up we have RocketDock which allows you to bring Mac OS X to your PC. You can create your own icons, manage programs, it's completely customizable and easy to use.

Next up we have Samurize , another solution for desktop customization. It allows you to monitor various aspects of your PC through widgets along with plenty of other features.

Finally, we have a step by step guide which guides you through the process of creating your own themes