How do you theme a ROM?

[HalfFrozen]

I am wanting to start themeing on my own for pretty much every ROM out for the DX. But I am not sure on how I go about installing the Framework .apk after putting my .pngs in folders.

Any help would be great!

 

[gwcaton]

hope this helps .
if not there is a couple of others on th esame page .
Want to learn how to theme? - xda-developers