2. Open Lcg Xplore
3. Make a folder and name it in any name you want
4. Put all the requied images and icons in that folder including the theme_descriptor.xml and NokiaTune.mid
5. Zip that folder by pressing Menu>Zip>Copy To Zip>
6. You will have the file folder.zip
7. Rename .zip into .nth (eg. folder.zip rename into folder.nth)
8. Send the folder.nth to a s40 device via bluetooth
9. Done! You have now successfuly created a s40 theme (.nth)!