Root Create theme ? Help? Guide?

[blue2107]

I understand a little bit how to create a theme but I was wondering if someone could help me out. I know there are plenty of guides out there but since our way of flashing rom is unorthodox and have no recovery as of yet. could possibly shabby or someone else help in showing us how to theme without breaking our phones. like what files we should touch. where is the files are. and how to repackage them if need be.

Thanks