I am producing a green theme that fills up about 80% of the iphone/ipod touches/ipad interface. Once done, i will upload the full file for you to download, install on your device and also modify with your computer, using photoshop or some other image editing tool, like gimp.

the file will have the theme, completed, and all the files named appropriately so they get applied properly.
If you want to make your own theme, just edit the images to your liking, all the while keeping the name EXACTLY THE SAME. make no changes to the name, as that affects placement of the image. All images must be .png format also.
this is not yet completed, but will be sometime soon, as photoshopping these things is not too difficult.
what you will need:
1 computer
1 image editor that can save things in a .png format or some other way to do that
1 iphone/ipod touch/ipad
1 internet
1 brain
cyberduck or some other way to access an ftp
If you guys want, i can post a full description/tutorial on how to do this on a mac.