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Check this out ... and you can do it too! zembor0 makes custom dynamic theming possible with Dynamic Theme Editor for Windows -- both 32 and 64 bit versions are available.
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There is a full tutorial available following the source link. You will however need a couple other things to make whatever theme your own; things like Adobe Photoshop and this NVIDIA DDS Plugin for Photoshop.
And hey, if you craft something cool, send it over!