How to create themes for iPhone & iPod Touch

Requirements :

• Have iPhone & iPod Touch with jailbreak: https://iphoneate.com/jailbreak-3-1-2-iphone-ipod-touch-en-mac-windows/
• If you need Photoshop: https://iphoneate.com/photoshop-cs4-extended-portable/ or https://iphoneate.com/photoshop-cs3-espanol-portable/
• Having Winscp: https://iphoneate.com/video-tutorialcomo-utilizar-winscp-ipodiphone/
• and/or iFunbox, if you don't know how: https://iphoneate.com/iusb-tunnel-openssh-sin-wifi/