When I was back at Magenic, I worked pretty closely with Doug Ware. He’s been working on a tool to create Skins for SharePoint and he’s finally released it. I am not much in the Sharepoint world, but it looks very interesting what he is doing. He seems to have a completed solution for creating a look and feel for the Skins. If you’re into Sharepoint (MOSS), be sure and check it out!