If you have any questions or need help while editing your theme or making a new one, post a new topic here. Remember that the clearer you are, the better we will be able to help you
So you want to make a theme (or you already made one!) and want to submit it to the theme site. All themes submitted to the theme site will first go through a review process before they receive an approved status and are shown in searches. If a problem is found during the review, you will be asked to fix it before proceeding. Here's how to get your theme ready:
css: This folder should have all your custom css files, as well as a copy of rtl.css.
images: Images folder containing all images used by your theme.
scripts: The theme.js file should be in this folder. You can use this file to add any custom js, or you may add your own files.
languages: This should contain the Settings.english.php file, which is where you can edit the description for your theme. You can include other language files for your theme here, but english should always be available. If you are using any custom strings, these can be added in ThemeStrings.english.php. This file will load by default when available.
theme_info.xml: This file contains data about your theme. You can download a template below. Both 2.0.x and 2.1 use the same file. (More about theme_info.xml)
license.txt: This file should contain license information for your theme, and any other licensed work you have used in your theme (ex: images). For help with choosing a license, see the wiki page on Customization Licenses and this topic. You can use any license you want to, or write your own license.
images/thumbnail.gif: A preview thumbnail of your theme. Preferably, you should use the same size as the default thumbnail.
index.php: A copy of the default file.
Theme guidelines And of course, your theme should comply with the guidelines outlined here.
Packaging And finally, once you have made your theme, time to package it! For the theme to install correctly, you should package only the root files and folders. Compress it into a .zip or .tar.gz file and it's ready to go. If you package is inside a main folder, your theme will not work.