How to create a theme file in windows mobile

http://msdn.microsoft.com/en-us/library/ff599691.aspx

Create inf (say TestTheme.inf)  file as mentioned in the article

use the CabWiz.exe file to create the CAB file

Cabwiz.exe TestTheme.inf /cpu ARMDevice

image swater.gif should be inside \dpi96 folder inside the home folder you are working on