Hello,
I just finished a new theme for Moodle- the look and feel isn't that revolutionary (or even that great yet), but I did remove all of the tables from both the header and footer (replaced by CSS formatting) and pulled all of the hard-coded colors out of the style sheet and into the config file, so if you can easily change all of the colors from config.php.
I've only tested this on my Mac, so if anyone wants to look at in with PC browsers, you can see the theme here. There is a demo course there where you are free to look around- The only thing that isn't working isn't related to the theme, but happened when I upgraded to 1.2.1, my user pics aren't showing up (See this post- any ideas are appreciated!)
I would like to now go into some of the other files and work on replacing some of the tables with CSS positioning and setting up the menus as lists, but would like to do so in a way that is inline with future releases. Being fairly new around here still, I'm not sure the best way I can help- any suggestions are appreciated.
Please let me know if you have any questions or come across any problems with the theme as it is- Thanks!