I have put together a shortish list of tutorial sites and places to find images for themes.

I use a majority of these on a weekly if not daily basis. I hope others find some of these links helpful. If you have any to add feel free to do so.

Finding Images

http://www.deviantart.com/
http://www.sxc.hu - Requires free registration to see full size images.
http://planetrenders.net/

PSP Tutorials

http://www.hypergurl.com/tutorials.html
http://www.zimmertech.com/tutorials/paint-shop-pro/
http://www.pinoy7.com/default.shtml
http://www.purepaintshop.com/
http://www.skorpan.dk/tut/softbar.html

PhotoShop Tutorials

http://www.tutorialtomb.com/photoshoptutorials.php
http://www.good-tutorials.com/

Okay, I am going to attempt theming for my Blackberry8100(Pearl). I haven't looked at all the software and docs yet, so not sure what it's all about. I did copy the linx you provided. Just curious if there is a specific way to look for icon images. Not using Photoshop, using Blackberry-specific software. (heehee also going to need some major support the coming weeks, as I am sure this activity will involve MUCH cursing and throwing of fits.)