Ok basically I want to make a theme rather like
this one.
The only problem is that I can't make head nor tail (I don't understand) of the tuts and I don't know where to start...:(
Could someone please help me so that I can start making my own themes.
I have 3.90M33-2 now so that is why.....
By the way Sorry for being such a Noob ;)

I'm sure there are a few tutorials around here somewhere,
There are but not how to make the theme in my first post :(
What's so differant in that theme?
Just play around with the offsets that have been found and adjusting them to fit your theme,
Well I'm no good at doing themes so I should not really be giving advice,
Just try to follow the tutorials the best you can then ask if you hit any problems,
Well the first thing to have in mind is, you 'must' know how to make icons before proceeding any longer. The kind of theme you want to make is a little advanced is not like the normal ones that you just boom replace icons with rcoeditor. The blue one is a mod of applecor Theme.
I haven't done this kind of themes.. I honestly don't like them because I like to see all my icons the way Sony made them as well as my row of icons on settings etc.
Since using words is hard to explain, Why don't you download the Blue theme you want and open "topmenu_plugin.rco" and see how the 6 main icons are done. Then try to 're' do this with your own icons.
Also as you can see the Icons are set and positioned differently, this is done in "PAF.PRX" Paf holds a lot of information in order to make that theme possible. X and Y position of Subicons and Main Icons as well as their Alpha Color. Vertical / Horizontal Scrolling Speed. The space between icons too.. Its really fun and not that hard to do. One thing that I used often on one theme im making is the "slow down" of the Busy Icon.
You can create some nice things using Paf and Vshmain.prx
Also remember, when your done working with your "Prx" files "Compressed" them back.. If you don't compress Vshmain.prx back you'll have to do the mod of having 2 vshmain. One ecrypted and another decrypted as well as having PatchSFO files for you to run homebrew... *always compress your PRX* So you won't have to face those problems.
I forgot one thing: if your just making one theme and that's it, Just take the blue theme "vshmain.prx" and "paf.prx" and just use it for your own theme.. If you release (give credits) You don't want them to tell you you stold something. If its for your own use just use them and that's it. The only thing you'll have to do is do the icons the way they did.
Good luck ^^
Thanks for the advice mime!!!!! :)
my advice (sorry didnt read any other post than the 1st)
is to just extract the images from those rco's (from the link you supplied)
and edit those and come up with something new