[Q] creating roms, themes or UI

[johnny quest]

Ok, I have a question regarding these 3, I've created UI's for the iphone and yes it took a long time but it was done, I've done Themes for the iphone as well. But, how would I create a theme, Rom, or UI for the android's? I see this UI called Kite UI and love the way it looks. I have similar idea with the colors for the iphone but would love to create something for the android.
Is there a template of a UI I can follow. I used the Matte UI for the iphone to create my own and it came out really good. Which would be better to create a Rom, theme or UI.