How do you make a skin for msn plus/windows live messenger?

i am quiet good at working the computer but i just cant seem to find out how to make a skin for msn plus/windows live messenger if you know a site that will explain it clearly please tell me it or explain to me your self when answering

How do you make a skin for msn plus/windows live messenger?microsoft office 2003

Here's a good site to help explain how to make skins for WLM.

http://www.msgpluslive.net/skins/browse/...

I hope this helps.

You should also try the new IM initiative from Microsoft. Every time you use WLM (with a certain special code), a portion of their ad revenue gets donated to an organization of your choice. Check it out : http://im.live.com/