here are a couple screenshots of my theme created by using the smoothie template and ThemeBuilder.

http://i263.photobucket.com/albums/i.../bbscreen3.png
http://i263.photobucket.com/albums/i.../bbscreen2.png

http://i263.photobucket.com/albums/i.../jadedrag2.png
http://i263.photobucket.com/albums/i.../jadedrag1.png

Can anyone tell me the advantage of building a theme as opposed to just throwing on a wallpaper?

I feel the primary advantage is customizing it to your liking.

But when you figure in the time it takes to creat all those icons (100 in 7100 series, 100+ in others) and then testing and retesting...all to find out that the file is larger than you wanted so you have to go back and see where you can optimize and retest again...

Making those unique icons is where the real work takes place.
Hey: I am still waiting for TodayPlus to show up in the templet: any news from Plazmic ThemeBuilder yet?