I thought I’d leave a note on SharePoint 2010 Themes. Nothing too deep.
In version 3 of SharePoint (WSS 3.0 and MOSS 2007), to create and publish a Theme, you would have had to go through the following steps outlined here in the How To: Customize Themes (http://msdn.microsoft.com/en-us/library/aa979310.aspx). You needed access to the SharePoint Front End Server and some development experience. Themes in this version were not inheritable.
In SharePoint 2010, this changed a bit. Now Themes can be created and managed by power users or specifically Site Owners. In addition, a sub-site or a child site can inherit a Theme from its parent site. Themes have their own Gallery.
To create Themes for SharePoint 2010, you can use the following methods
A. Use an Office 2007 or 2010 Application, such PowerPoint. Modify a Theme or Create new one, Save It onto your hard drive, then upload it to the Themes Gallery.
B. Use Theme Builder. Theme Builder is available from Microsoft Connect (https://connect.microsoft.com/ThemeBuilder)
SharePoint 2010 Resources on Themes
1. Themes Overview (http://technet.microsoft.com/en-us/library/ee424397(office.14).aspx)
2. Plan for Themes (http://technet.microsoft.com/en-us/library/ee424399(office.14).aspx)