Creating PHPBB Custom Theme???

[Web Lass]

The title pretty much says it all... does anyone know how to create a custom theme for phpBB? I don't need the graphics made for the theme as I can do that myself... what I don't know is what graphics I need to make, where to put them, etc.

I tried Googling for answers, but all I found were places charging to do it for me. And I'd like to learn how to do this myself.

Thanks!

[Web Lass]

*crickets*

No one? Help a out here.