If anyone is interested in learning how to make themes, or just learn how to edit them, you can view the videos posted at LGF. They are very informative and delve into coding so you know how to make a theme from scratch!
SMF Theme Making Part 1 (http://www.logooff.net/index.php/topic,3996.msg20617/topicseen.html#new)
SMF Theme Making Part 2 (http://www.logooff.net/index.php/topic,3997.0.html)