here is a quick little guide
login as root
now you want to copy the files in the default directory over to your hosting account on your server so you can download the files to your hard drive, etc. and edit them. change the part that says username below to your hosting accounts username.
cp -a default /home/username/public_html
ftp into your hosting account and download the default directory that is now in your public_html directory. now that you have the files you can start to edit/skin them. this is a huge task as there are hundreds of files, but if you are patient you will be able to skin cpanel in a matter of days/weeks.
once you\'ve completed the skinning process, upload the files again to your hosting account. name the directory what you would like your cpanel theme to be named. make sure that you name it something unique, if you upload it using any of the current cpanel theme names, when cpanel runs the update it will overwrite the directory and you\'ll have to do this process all over again.
ok, login as root again.
cp -a cpaneltheme /usr/local/cpanel/base/frontend
now the theme is available to use on your accounts. update your packages, accounts etc. to start using the new theme through webhostmanager.
there might be an easier way, but this is how i was taught to get the files and skin them. also, i haven\'t done this for a while so i hope my instructions are correct, going off memory here and it\'s a little covered with cob webs atm. :D