I just finished theme maker 0.85 last thursday. It's now been tested out by Tom Morris, author for the Aqua theme. From his feedback, I can say that it's all out for the grabs for anyone wishing to make a theme for Nokia 770. You can get Toms aqua theme from his homepage.
The latest version is special in the sense that the uninstaller works now flawlessly and removes all the icons and graphics the installer created. The most important feature on it though is that the scrollbars in opera are now themed close to perfection and they appear just the same way as they are in the other applications.
You can download theme maker from here: ThemeMaker085.zip
And here to demonstrate the scrollbars: Brushed theme (12 px fonts)
Screenshot is from brushed theme.