what themes you want to create? i guess not gkt2-themes, right?
you want to change the look and feel of your desktop? all what you say is offered here and there: as an example: fluxbox may run with semi-transparency or xcompmgr. you are rid of the desktop-icons and you are rid of the taskbar.
I guess thats not what you want. So, what to do? Stick with any wm or environment and make it the way you like it.
remove the taskbar, remove the icons, set up some shortcuts, add the linsta-theme from gnome-look and thats it. or not?
here is a link of a fellow who set up his icewm the way he likes it:
http://forums.debian.net/viewtopic.php?f=6&t=40059
That is quite different from how it comes (if one likes it is another question). But it takes its time. In each environment.
perhaps (i say: perhaps) have a look at e17 and play with advanced settings. in the beginning it might look klutzy. i use it for a year now and am far from knowing its settings. for me a wm is there for open some w_indows. a shot of my e, short after install (icons are not set yet). background is animated. the modules may be permanent on the screen or when hitting ctrl+alt+g
http://img130.imageshack.us/img130/6...0106172300.png
If you think you like it look in e.g. OpenGeu for what one might do with it.
or learn p_rogramming.
