1. Developing Themes For Liferay
2. Download liferay-plugins-sdk-5.2.3 and unzip it.
3. Create Java Project in your eclipse
     1.New->Java Project
     2.Project Name :-any name that you want
     3.Select Create Project from existing source and select your liferay-plugins-sdk-5.2.3 folder
     4.finish.

3. Inside liferay-plugins-sdk-5.2.3 folder there is build.properties file copy that file and rename
 that copied file with build.${username}.properties
4. open  build.${username}.properties file now go to specify the paths to an unzipped tomcat 5.5.x bundle line
   and give path for your tomcat and comment the properties for tomcat 6.0 version(which is by default). If you are using tomcat 6.0 give path for tomcate 6.0.
  
5. Now open command prompt go to your liferay-plugins-sdk-5.2.3 folder,in that go to themes
6. Give command as follows.
 E:\liferaytraining\liferay-plugins-sdk-5.2.3\themes>create first "first"
 
7. Now go to your eclipse and refresh the themes folder. There you can see the folder name with
            first-theme.
    In this first-theme two more folders will be there 1._diffs and 2.WEB-INF
8.Now inside _diffs folder create 4 folders as follows.
        1.css
        2.images
        3.javascript
        4.templates

9.    You can download sample themes from Lifery web site    these themes will be available as .war file
    download few of them. And unzip them.
10. Form thad unzip theme folder copy four folders css,templates,images and javascript copy them to your
        first-theme\_diffs folder.
11. Open command prompt go to your first-theme folder and give ant deploy command as follows.
            E:\liferaytraining\liferay-plugins-sdk-5.2.3\themes\first-theme>ant deploy
12. Restart your tomcat and login.
13.Go to Manage Pages and click on look And Feel, there you can see your newly deployed theme. apply it.