Please create the punisher theme

[kai2499]

I can't make theme. Please help me make it.

http://www.uppicweb.com/x/i/im/punisher_wp1.jpg
for wallpaper

http://www.uppicweb.com/x/i/ic/punisher_mainmanu1.jpg
for all page

And help me create all this theme.
Thank you.