I use Windows XP SP2. I tried to create a theme using Resource Hacker, but it's a *censored* when it comes to creating a theme. Does anyone know some freeware applications to build themes?

Thank you.  I have never created a theme for Windows XP before, just DOWNLOADED a few ones from some sites and modified them.
I recommend you to type something related to what you are looking for and wait for Google to do the job.  There's Winstyle & Windowblinds but they're not FREE (although you can EVALUATE them) but I FOUND them quite difficult & user-unfriendly (and I've used reshacker to customize most things!).

Then I found out about UXpatcher which enables you to use themes created by other people with Winstyle (& OTHERS) without actually buying the software.

You will find thousands of style themes online, especially here.

If you need any help let me know...Thank you Softix and neljan. I'll look through deviantart and see what I can find what I'm looking for.

Once again, thank you.  Your welcome, if you haven't used deviantart before check out the icons aswell...http://www.stardock.com/

these site have cool awesome theme and etc, i know you don't ask for this but i think you might interested.