Well folks, the results are in, and except for one smart-alleck who has decided to remain anonymous

, enough people have shown interest in the guide for me to feel confident that it will be put to good use.
Now, I admit that I still have a lot to learn myself, and even then, there's truckloads of information to go over, so the guide WILL have holes. I'm not sure quite yet how I want to organize the thread when I create it, but I'm a big believer in the K.I.S.S. philosophy (
Keep
It
Simple,
Stupid, for those who don't know), and as such, will try to make it as straight-forward as possible. Just as a preview of what's to come, here's the topics I plan on covering:
-Getting started with UOT kitchen (what to do to get your theme rolling)
-What to do/where to go in UOT when your theme is finished
-Unpacking your theme for editing
-Editing the theme's image files using GIMP (including .9 PNGs)
-Changing the default wallpaper/adding a system background
-Buttoning up your theme (putting everything back together, and getting it ready for submission)
-Publishing your work (how to let others enjoy your work)
As you can see, it'll pretty much be an all-in-one (or "all of my knowledge"-in-one, to be more exact) guide for making a theme. Given the scope of everything I plan on covering, I can't give a definitive timeline on when to expect it, but I promise to have it out as soon as I am able. I'm hoping that despite the size, I'll be able to have it out before the weekend's over, but please forgive me if it's not out until a few weeks from now. Also, while I'm at it, I apologize in advance if I step on any toes, or cover information that's already available, even in this sub-forum. In the effort of keeping things simple, there will be topics or steps in the guide that will have already been covered by others in our community. I'm not trying to steal anyone's thunder, I'm just trying to help those who want to get their hands dirty with theming a one-stop shopping experience with what to do, and how to get there with the highest chance for success.
(...How I do blather on sometimes.

) Anyway, Thank you to everyone who participated in the voting.

For those who made special requests, I will do my best to make sure I go over the topics you specified, and you can expect your name in the Thanks and Recognition section (what I like to dub the "Wall of Glory").
