Well here is a simple yet effective wallpaper I made. Tell me what ya think:

I was also wondering if anyone knew how to skin Windows XP? I made a small theme to go along with this, but I'm clueless on the coding.

Using Resourcehacker you can edit .msstyles theme files. This is where you can change the look of Start panel. Theres no need for coding I suppose.
btw, the wallpaper is nice.

I like it but i would use some space in between the words, like plain and simple things