Hi,
I will assume that you have set up a Moodle site with courses and have added some structure to these courses, such as Activities and Resources that your students will need to complete their chosen course?
Themes as you will already know just add some life to the otherwise bland exterior of Moodle. In this case I guess that you are working on developing a new theme. Have you started to build your new theme, or are you just planning on altering the eGuru theme?
If so then what do you want to know exactly, especially if it is not already documented?
Thanks
Mary