Requirement:
Google Talk Version 1.0.0.91 – http://desktop.google.com/download/googletalk/googletalk-setup-testing.exe

http://www.kylehayes.info/blog/index.cfm/2006/4/1/Hacking-Google-Talk-Themes

I am working on a GTalk Theme Generator. xD

The site is wrong, the user generated themes have to go in C:Documents and Settings[username]Local SettingsApplication DataGoogleGoogle Talkthemesuserchat directory not in C:Documents and Settings[username]Local SettingsApplication DataGoogleGoogle Talkthemessystemchat according to the text file in this directories.