a well coded theme should have to following traits
• a single layout file, named local.xml, where all layout updates are placed.
• no layout files with the same name as any layout file in the base theme
• no css files with the same name as any css file in the default skin
create local.css
• no .phtml template files, except for those that were modified to support the new theme. usually this number will be very small Thursday 19 May 2011 (wk )