(adsbygoogle = window.adsbygoogle || []).push({}); I search on Google but I couldn't find any tutorial on making iPhone theme. There are few softwares for it but I want to do it by myself. How to code iPhone theme? How to test it since I don't have iphone?

Have you tried You must login or register to view this content. ??

take a look at You must login or register to view this content.
you can find pretty much anything you need on there about your iphone/ipod needs.

Try codethemed.com it's a very simplistic, but very good way to create themes, the only knowledge you need is how to SSH and how to drag and drop