Saw this on, Jim Karpen, your Web Guide, editon of Pocket PC magazine and thought it was worth sharing.
JIm Karpen Says "Edit Your Pocket PC Icons, Add WMP Skins
If you’d like to change the appearance of the icons on your Pocket PC, check out a detailed article by Nate Adcock that tells you how to do it. He also has some great-looking Windows Media Player skins, and an article you can download telling how to create your own skins."
You can find it here:
http://users.adelphia.net/%7Enatestera/
I thought it was interesting and will be playing around with it later this week once I have some time.
Cheers,