A big congratulations to Adam B whose Kobayashi Canola theme is the first to be published in the gallery. It is licensed under ATTRIBUTION NON-COMMERCIAL (by-nc) and is available here(.deb)
If you want to create a theme:
1. Download the design sheet. (.psd)
2. Download the guideline (optional but recommended)(.pdf).
3. Replace the images in the sheet. Note that some images are going to be resized inside Canola (like the scrollbar) and the graphic needs to be designed with that in mind. Consult the "Stretch axis" column of each image for details. Also, when replacing the images in the sheet make sure to respect the sliced areas (View > Show > Slices).
4. Save your images(File > Save For Web & Devices) using the PNG-24 preset. A dialog is going to appear asking where you wanna save the files. Select a folder and hit the save button.
5. Open the selected folder on finder/explorer/terminal/etc, you are going to see a subfolder called "images", open it. If you properly follow all the step until now, your theme's images are going to be here.
6. Compact all the archives inside this folder(zip or tar.gz). Here lies the trick, compact only the images, not the whole folder. In other words, if your open you zip package IT MUST ONLY CONTAIN IMAGE FILES.
7. Go to Theme Maker site and upload your package.
8. Enjoy your new theme