Anyone know how to make skins, or have a tutorial?
 

?

Depends on what you want to skin... and what tools you are using. here is a starting point, I think there are a bunch of links and tutorials from these guys:

http://www.domesticat.net/skins/howto.php
http://www.winamp.com/nsdn/winamp2x/dev/skins/
skinz.org

I have this new email program called incredimail. It is awesome, anyway i want to design my own skins to use for it. Thanks for the links.