[GUIDE] How to theme your ROM

Here is a very easy guide on how to make your own theme of any ROM.
By theme i mean overall look like - Status Bar, notification panel, menu Scrollbar and each and every image of your ROM.

PRE-REQUIRED ITEMS :
1. Rooted ROM
2. Deodexed ROM
3.Ninja morph app (download from Play Store)
4. An android device

HOW TO :
1 . Download NinjaMorph and install it
2. Open it, it will prompt for start checks
3. give root permissions
4. Click on new project
5. Go to system /framework / framework-res.apk
6. It will start extracting it
7. When it's done exit ninjamorph and go to any file explorer.
8. Go to sdcard /AndroidThemes /workspace /framework-resapk
9. In it go to res/drawable-mdpi, ldpi, hdpi, xhdpi (according to your device)
10. Now you will see thousands of png's.
11. Replace them with whichever image you want in your theme ROM
[(If you want to change statusbar icons, then do the same procedure for systemui.apk instead of framework res.apk.), (Note: The files you are replacing with should be of about same dimension, format, size as previous one's)]
12. Ones you have done all the editing, go to NinjaMorph again
13. Click on Fininsh Project and choose framework-resapk it will start compressing it.
14. Ones it is done compressing it, it will give you several prompts
15. Click yes on all except for one that says delete/cleanupproject because you may need it afterwards.
16. Ones it's done, you will get lots of force closes, it's normal
17. Reboot your device and enjoy you have successfully themed your ROM

source: http://forum.xda-developers.com/showthread.php?t=2173054