First of all... Do you have enough knowledge and experience in Photoshop or a program like it?
Second of all, I think someone here intended to make a guide at some point, although I don't know if he got to release it.
Assuming you know how to use a graphics editing program, the most easy way to make a skin and the way I used in my first and public skin is just editing the images... Open a few files that make a whole bar or something in Photoshop and make a new layer on top of all and start creating your own shape and colors.
Hope this helped.
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