If you're even a fraction as much of a fan of DotNetNuke® (DNN) as I am, this news will certainly excite you... Michael Washington just blogged about software that he found that is tailored to aid folks in creating DotNetNuke skins!
I have not used this software yet, but I plan to test it out as soon as I can. I will post something more when I can find time.
DNN Blog - Michael Washington
Basic Skin Creator for DotNetNuke®