Gtk Theming Documentation
Overview
If you are a linux user and unsatisfied with the current theme collection want to create new theme or modify current one then this documentation is for you
Many Linux desktops supporting themes. A theme is a particular appearance or “****” for the GUI. Users can change the theme to make the desktop look different. Usually, users also change the icons. However, the theme and icon-pack are two separate entities. Numerous people want to make their own theme, so here is an article about making GTK themes as well as various essential information.

NOTE: This article primarily focuses on GTK3, but it will discuss a little about GTK2, Metacity, and others. Cursors and icons will not be discussed in this article.
See the getting started guide for instructions how to get it up and running.