Even though it is simple to create theme in windows 7,this tutorial will help newbees.I have explained "How to create windows 7 theme" tutorial with screenshots below. Step 1 : Right Click anywhere in the desktop and then Go to 'Personalize'. Step 2 : You will find many themes inside 'personalize'.Click on any theme to apply that theme. Step 3 : At the bottom of the page you will find 'Desktop Background'.Click on it. Step 4 : Select the folder where you have stored your pictures to be included in your theme. Step 5: Now you would have got all the pictures in that folder.you can untick it to remove from getting included in your theme. Step 6 : You can change the picture position as Fill,Fit,Stretch,Tile and Center.You can also choose the duration for changing one wallpaper to another. Step 7 : once you have setup the Desktop Background,Go back to the previous page and click 'window colour'. Step 8 : Choose a colour that is favourable to the wallpapers you have chosen. Step 9 : Whwn finished 'Window colour',Go back and click 'Sound'. Step 10 : There are many actions to which you add the audio you like.Simply click on any Program event like Windows Logon,Windows Logoff etc and then click browse.Then choose an audio of your choice.You can also test the audio you are selecting.Then click 'Apply' and 'Ok'. Note : Windows accepts only ".wav" format when selecting the audio.If you dont have your audio in 'wav' format click here to download free audio converting software. Step 11 : Then go back and click screensaver to select a screen saver.If you dont want to activate screensave click none when selecting screensaver. Step 12 : Changing of mouse pointer is also possible by clicking 'change mouse pointers option'.I shall make a sepapte tutorial for changing mouse pointers. Step 13 : Now to save the theme,Right Click on the theme you have selected in Step 2.Click 'Save theme' and give the name of the theme as you like. Step 14 : If you want to export or share the theme then Right Click on the theme you have selected in Step 2.then Click 'Save theme for sharing'.Select the location to save the theme.The extension of the theme will '.themepack'. Step 15 : You can also change the default windows 7 Start orb.To change click here. Step 16 : Everything Done.Enjoy.