Some usefull tutorials :-
Download tons of summerboard themes from pc
HEREThen follow these instruction :- (Copied form
HERE)
How to connect to your iPhone (1.1.4) and add a Summerboard theme:1) Via Installer.app, install BSD Subsystem and OpenSSH (found in the ‘System’ Category)
2) Go to Settings> Wi-Fi > (Network Name) and click on the blue arrow to get your IP address.
3) In Transmit (or other SFTP capable app), enter the following information to connect:
~IP Address
~Username: root
~Password: alpine (not ‘dottie’!)
~Mode: SFTP
5) Once connected, navigate to /private/var/mobile/Library/Summerboard/Themes. There are, it seems, 2 locations for Summerboard themes, but for the 1.1.4 iPhone, this is the one SMB prefs reads from – iPod Touch may be different.
Upload the theme folder and change permissions on the folder (and its contents) to 755
6) The theme will now show up in the SMB prefs menu! Hurrah!
P/S: Forget step 1,2 and 3 if u are using iphone browser or pcsuite....