(1) I'm no where making themes.
(2) I was looking for a Matthew Farrell's desktop theme and found this (http://www.xfce-look.org/content/show.php?content=84355) which basically is a gtk theme right? but on xfce that will not work by it self, which is sad since there is no other one I could find on the internet except for a an emerald one, which is way off, despite the fact that it would require compiz, which I hate too, so I decided to hack something up, and here it is.
(3) I love Matthew Farrell's desktop, and we kinda have something in common ;). so that's why I made it in the first place.
(4) This should work right out of the box, I did take the gtkrc file from the above link and modified font colors a bit so it won't hurt my eyes (the one by the other guy is pretty and everything, but makes your eyes bleed).
If you want to make this theme only available to yourself, then decompress the file to ~/.themes/
If you want to make this theme available to other users on the same machine, you should extract the file to /usr/share/themes/
y'all should NOT expect any more themes from me, as I said I'm not really a GUI fan, just wanted my desktop to look a bit nice :-D