example xml files for new theme stuff (place in your themes directory)

Wallpaper.xml

<SharpEThemeWallpaper>
  <Wallpapers>
    <item>
      <Name>Forest</Name>
      <image>G:\Wallpapers\New Folder\00385_mysterybridge_1680x1050.jpg</image> 
      <size>1</size>
      <alpha>255</alpha>    
    </item>
  </Wallpapers>
  <Monitor>
    <item>
      <Name>Forest</Name>
    </item>
  </Monitor>
</SharpEThemeWallpaper>

DesktopIcon.xml

<?xml version="1.0" encoding="iso-8859-1"?>
<SharpEThemeDesktopIcon>
  <IconSize>64</IconSize>
  <Textcolor>-3</Textcolor>
  <TextShadow>1</Textshadow>
  <TextShadowColor>-4</TextShadowColor>
  <TextShadowAlpha>255</TextShadowAlpha>
</SharpEThemeDesktopIcon>

IconSet.xml

<SharpEThemeIconSet>
  <Name>Cubeix 2 white</Name>
</SharpEThemeIconSet>