The default location of themes folder in a Windows 7 is C:WindowsResourcesThemes . All the available and installed themes can be found here . If you want to create a custom Windows 7 themes , the first step is to personalize your desktop . That is , arrange you sound schemes , desktop back ground color , screen saver , icon , mouse pointer etc . in a suitable way you like . All most all customizations on Windows 7 can be done from the personalize page , which can be accessed from right click menu .
After creating a suitable scheme(custom sound , background etc.) for your Windows 7 theme , right click and select personalize .
Just as shown in screenshot , there is an option to save theme .From the save dialog box drop down menu , select .themepack extension and save . A copy of the created theme will be saved to the default Windows 7 theme directory .