A theme in your iPhone is usually available through installer. Then, you can add new themes to your iPhone. If it is not available, you need to add it yourself. Make sure that you use installer.app and install OpenSSH.
Afterwards, you have to install WinSCP on your computer. Go to you Wi-fi settings on the iPhone, you will notice that there is a little arrow next to the Wi-fi you are connected. Click on that to obtain the ip address. Now is to connect to WinSCP by opening the WinSCP in you computer and put the ip address in the host name. The user name is root and the password is alpine. SKip the Private key file and press login.
When WinSCP opens, the themes go into the var/root/library/SummerBoard/Themes folder. You can seel all the themes available on your iPhone on that folder. This is the place that later on you will add your new themes.
Try to create folder in you computer for the names of you themes. It can be anywhere you like. Let say the name is “cooliphonetheme”. Inside that folder, you need to create another folder named “Icons”. Remember that it starts with capital “I”. Inside that Icons folder, you need to put all the icon images of your new themes. The names should be the same sa the title of the application. Remember to have the names starting with capital (for ex: Calendar, Customize, Photos, etc.)
Once you have of the images ready, you just need to drag the “cooliphonetheme” folder into Themes on WinSCP and press “Copy”. One it is finish copying, you can go to your iPhone in SummerBoard and select the new themes that you just copied.
If you get the new themes in zip file, you need to extract in your computers first and make sure that all the images are in proper folder. Otherwise, you need to do the steps mentioned above for organizing folders and naming files.