[Windows Mobile Themes] Ather:
hey PD..i hope this helps :)

REGEDIT4

[HKEY_LOCAL_MACHINE\Security\Phone\Skin]
"Enabled"=dword:00000001
"ext"="EtPhone.dll"

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Progress\Portrait\Other]
"bmpNormal"="\\windows\\PcvProgBkP.bmp"

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Progress\Landscape\Other]
"bmpNormal"="\\windows\\PcvProgBkL.bmp"

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Dialer\Landscape\EraseButton]
"bmpPressed"="\\windows\\PcvDialerEraseL_At.bmp"
"bmpNormal"="\\windows\\PcvDialerEraseL.bmp"
"bmpFlags"=dword:00000000
"bmpTransparency"=dword:00000000

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Dialer\Landscape\Other]
"bmpNormal"="\\windows\\PcvDialerBkL.bmp"

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Dialer\Portrait\EraseButton]
"bmpPressed"="\\windows\\PcvDialerErase_At.bmp"
"bmpNormal"="\\windows\\PcvDialerErase.bmp"
"bmpFlags"=dword:00000000
"bmpTransparency"=dword:00000000

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Dialer\Portrait\Other]
"bmpNormal"="\\windows\\PcvDialerBkP.bmp"

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Dialer\Landscape\TalkEndButton]
"textColor"=dword:00ffffff
"bmpPressedTalk"="\\windows\\PcvDialerEndL_At.bmp"
"bmpDisabledTalk"="\\windows\\PcvDialerEndL.bmp"
"bmpNormalend"="\\windows\\PcvDialerEndL.bmp"
"bmpPressedend"="\\windows\\PcvDialerEndL_At.bmp"
"bmpDisabledend"="\\windows\\PcvDialerEndL.bmp"
"bmpFlagsEnd"=dword:00000000
"bmpTransparencyEnd"=dword:00000000

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Dialer\Portrait\TalkEndButton]
"textColor"=dword:00ffffff
"bmpPressedTalk"="\\windows\\PcvDialerEnd_At.bmp"
"bmpDisabledTalk"="\\windows\\PcvDialerEnd.bmp"
"bmpNormalend"="\\windows\\PcvDialerEnd.bmp"
"bmpPressedend"="\\windows\\PcvDialerEnd_At.bmp"
"bmpDisabledend"="\\windows\\PcvDialerEnd.bmp"
"bmpFlagsEnd"=dword:00000000
"bmpTransparencyEnd"=dword:00000000

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Progress\Landscape\TalkEndButton]
"textColor"=dword:00ffffff
"bmpPressedTalk"="\\windows\\PcvProgTalkL_At.bmp"
"bmpDisabledTalk"="\\windows\\PcvProgTalkL.bmp"
"bmpNormalend"="\\windows\\PcvProgTalkL.bmp"
"bmpPressedend"="\\windows\\PcvProgTalkL_At.bmp"
"bmpDisabledend"="\\windows\\PcvProgTalkL.bmp"
"bmpFlagsEnd"=dword:00000000
"bmpTransparencyEnd"=dword:00000000

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Progress\Portrait\TalkEndButton]
"textColor"=dword:00ffffff
"bmpPressedTalk"="\\windows\\PcvProgTalk_At.bmp"
"bmpDisabledTalk"="\\windows\\PcvProgTalk.bmp"
"bmpNormalend"="\\windows\\PcvProgTalk.bmp"
"bmpPressedend"="\\windows\\PcvProgTalk_At.bmp"
"bmpDisabledend"="\\windows\\PcvProgTalk.bmp"
"bmpFlagsEnd"=dword:00000000
"bmpTransparencyEnd"=dword:00000000

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Dialer\Portrait\VerbButton]
"textColor"=dword:00ffffff
"textDisabledColor"=dword:00666666

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Progress\Portrait\VerbButton]
"textColor"=dword:00ffffff
"textDisabledColor"=dword:00666666

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Dialer\Landscape\dialbutton]
"minorColor"=dword:00ffffff
"majorColor"=dword:00ffffff

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Dialer\Landscape\VerbButton]
"textColor"=dword:00ffffff
"textDisabledColor"=dword:00666666

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Progress\Landscape\VerbButton]
"textColor"=dword:00ffffff
"textDisabledColor"=dword:00666666

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Dialer\Landscape\text]
"textColor"=dword:00ffffff

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Dialer\Portrait\text]
"textColor"=dword:00ffffff

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Progress\Landscape\text]
"textColor"=dword:00ffffff

[HKEY_LOCAL_MACHINE\Security\Phone\Skin\Progress\Portrait\text]
"textColor"=dword:00ffffff