to create the .theme file just apply you visual setting like: (Desktop background, Screen saver, Appearance, Mouse Cursors, sounds and the Visual Style you want) then right-click on desktop->properties and in Theme tab click Save as and enter a name for the theme and choose location to save it. Remark: if you will run the theme from the win directory. Save it in 'win directory->Resources->Themes' and put the desktop wallpaper in 'win directory->Web->Wallpaper' before save the theme file.