Making your own Wallpaper/Theme?

What is the best software or website to create your own?

There are a few places for wallpapers,

If you want, visit this thread, post a pic and I will make it fit the storm.

For software, some use Gimp, Paint, Jasca...there is a whole bunch of stuff out there.

For themes, download Plazmic 4.7 from this thread.