ThemeMii theme making help

[dosomemethin4somethin]

this comment i found on reddit, and really wondering it too so someone pls help??: I was wondering which files are necessary to modify when making a theme? I just extracted like all of them but i don't know which ones i need to recolour for my theme (besides the more obvious ones). I also don't see the textures for the main menu bar or background?

 

[bulsik844]

If he wants to change the background and icons, everything is located inside 00000045.app - this is the one that needs to be repainted.