How to create a custom theme in SharePoint2007 or WSS3.0

http://www.heathersolomon.com/blog/articles/create2003theme.aspx

http://ariswibowo.wordpress.com/2007/03/05/creating-moss-2007-theme/

http://www.sharepointblogs.com/tigirry/archive/2007/07/03/custom-site-theme-for-sharepoint-2007-moss-2007-and-wss-3-0.aspx