How to create own theme

We want to fully customized Community Server 2007 design in our application. But we've not found any relevant document which specifies the required steps to be followed. Could you please tell us where we can get the related information?

Basically, we want to customized Community Server 2007 Forums & Blogs in such a way that it is not possible to modify them through "Control Panel". So we have to modify aspx, ascx or master pages code.

But the main problem which we are facing that there is no formal documentation of all the aspx, ascx & master files so that we can understand the purpose of each of these files.

Have you tried http://docs.communityserver.org??

The only way I've found out what every page does is by trial and error. 

I have the same issue, the docs don't have details.

Check out http://getben.com.  That has some information about some of the controls in CS