With Theme Maker you can create or capture any images to be your Windows cursors icons and desktop wallpapers.
Any Image can be captured, and you can then add transparent areas using the editor for cursors and icons.
You can create your own images or use ready made images.
You then just drag and drop the new image on to the cursor you wish to change.
Then add wallpaper and sounds to complete the desktop theme.
Themes can be saved to zip files or self installing themes which can contain banners and links to your website.