If this is for CM7, you'd better use the integrated (proper) theming system (see theme chooser / cyanbread.apk if you want an example) than modding frameworks and co, which is a pain to maintain with all these nightlies.
I wonder if there's some instructions to create themes using CM7 but I guess apktool can do the trick :
uncompile cyanbread.apk => edit AndroidManifest.xml and change the app's name so it's not "cyanbread" anymore (or it will replace cyanbread) => recompile = you now have a new theme that will show under ThemeChooser and which you can theme.
- not touching system files
- every CM7 roms supported (a mdpi theme will work on any mdpi-CM7, and if hdpi present on ALL CM7)
- proper way to theme ever
- mods can be distributed as simple .apk, no more theme flash under recovery
- no documentations, even if it seems to let us theme whatever we want, there might be some limitations (edited .xmls such as animations)