Need help with creating/developing a CM7 T-mobile theme engine theme

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Hey guys so I just need a few tips on how to start off on theme developing, I'm still a n00b and just need starter tips eg:
What I'd need to create a developing environment.... What programs, Will I need to be on Ubuntu or any other Linux OS.
I have some really good ideas for a few themes and lockscreen morphs but I have no idea where to start. I am pretty experienced in Photoshop and know what I'm doing there but other than that I'm clueless.
Thanks
Stu

Same here but a proper n00o tutorial is nowhere to be founded. Most I found already suppose you to know a lot about building apk's or ROM's...