I am looking at Themes in MoodleDocs but it is all about 1.9.x and I realize 2.0 is on the way. . I have created a subpage for notes and comments re the 1.9.x stuff at
I am playing with a draft template:Themes
Assume this MDL is about what is called Theme basics and moving things from Development:Themes 2.0 into the main pages. My thought is that 1.9 Theme pages have great info but are not well thought out. to meet the needs of various types of users.