I have sat on this article waiting for time to finish up the sister article for How to Create a Theme for WSS 3.0. I will get that one polished up one of these days, but in the meantime, here is a step by step guide on how to create a theme for WSS 2.0. Contents include how to design a theme, how to create the files, theme styles and how to test and deploy the theme.
Keep reading more in the full length article...