http://code.google.com/p/chromium/wiki/ThemeCreationGuide
I have created a BustATECH Google Chrome Theme, mostly based on the colour arrangement of www.bustatech.com. For the complete Theme Creation Guide, click on the link above. The screenshot of BustATECH Google Chrome Theme.
I took around half day to learn on how to create a Google Chrome Theme, editing images, and finally its done. I will say it is quite simple.Simply follows the instruction from the Theme Creation Guide and you will have your customized theme. For those who likes this theme or want to try out this theme, please get the theme from https://chrome.google.com/webstore/detail/hnohflgafpephcmdnnghnhappjbdfbko. Open the link using Google Chrome, and click the Add to Chrome button. It takes few seconds to download and your Google Chrome theme will automatically switched to Bustatech theme.