EliteGuild has put up a Start Button Rename / Custom Windows XP Themes guide
However when Microsoft added support for skins, it only provided 1 skin, basically giving you 2 choices (different colors don't count). To make matters worse they attempted to eliminate third party skins by making only allowing skins with Microsoft approval to be loaded. This was obviously an attempt to boost sales of their Plus! XP software package (which added a couple more skins).Read more