I love the new Drupal 6 themes from Agileware Software located in Australia. These 2 are my favourite:

• Energetic  -   View Demo
• Wilderness  -   View Demo

I like the graphics - especially the rollover menu buttons. The menu highlights the button of the page that you are on. When you are editing your content, you get nice rounded coloured buttons for View, Edit, etc at the top of your page. The block theming looks great. Just swap out the graphics with ones with colours that you like, and you have a new theme in a very short time indeed.

by John Albin via Skype live videocast

- Drupal 7 has "Appearance" button for theme settings
- Choose your admin theme option is on the theme page now. In Drupal 6.x,
it's on a separate page.
- Left and right sidebars are now named first and second
- Arabic and Hebrew and other right to left languages are happy now

My Top 6 FREE Drupal 6 Themes:

1. Acquia Marina

2. Marinelli

3. Pixture

4. Tapestry

5. Foliage

6. NewsFlash

Steps to Building a Theme for Drupal 5.x

A. Design layout in Photoshop and produce .psd file
B. Convert .psd to css/xhtml
C. Choose a starting theme to modify or code a new theme from scratch.
D. Katy's notes

A. Design layout in Photoshop and produce .psd file
1. If your design skills are limited, there are many open source templates you can choose from. http://www.oswd.org

B. Convert .psd to css/xhtml
1. Convert .psd to .jpg and slice up using Imageready (available in Adobe Photoshop).