Pros:
Desktop Themes is based on Desktop Themes in Microsoft Plus! (c) Microsoft Corp and since version 1.0 there have been several changes. Some of these enhancements include capabilities that are not obtainable in Microsoft Plus!. The best features include:

• Extra adjustable settings to the color scheme for an enhanced 3D effect.
• Easily install and remove theme packages.
• Add/Remove system Startup/Shutdown logo images.
• Save themes for distribution. (All code is created automatically.)
• Support for Windows 98/NT 5.0 system color settings.
• Fixes for yet another set of icon related issues with Windows 2000.
• Desktop Themes no longer writes the "ThemeColorBPP" and "ThemeImageBPP" lines to theme files that it saves or creates. This fixes a problem experienced by Microsoft Plus! users loading themes created with Desktop Themes (Plus! would incorrectly load the wallpaper as 8 bits instead of full color)
• Desktop Themes can now load and save color profiles created with 3D Color Changer 98" by JaSMiN Co.

Cons:
This program is not fully compatible with Windows XP.

Overall:
If you're a novice or even an experienced theme author, adding this program to your theme creation arsenal is an excellent choice.