How to Create Your Own Theme On Windows 7

How to Create Themes in Windows 7

In Windows 7 it is possible to personalize and customize windows 7 with
self-made custom themes. Windows 7 has several default themes and you
can create your own Windows 7 themes using the steps below. Also there
has been launch of Several Official Themes from Microsoft time to time.
A theme pack contains following things:
#  Desktop Wallpaper
#  Screensaver
#  Sounds
#  Slideshows
#  Color of the theme
#  Mouse Pointers
#   Desktop icons
And good thing about Windows 7 is you can customize all of these without
pain.

Step 1 : Apply any theme 

Step 2 : Save as new name

Step 3 : Right Click on the theme and Delete it.

Step 4 : Now Open Recycle Bin there contains a Whole theme in a folder

Step 5 : Now You can Cut and Paste to Customize your Style