copy the template.emuleskin.ini to yourname.emuleskin.ini
edit that files as instructed in that file , add bitmaps and icons to it and zip it to
distruibute your skin at some skin site or where ever.
note that in the shared files you have the option to "install skin" if you single select an emuleskin.zip file, but it is simpler to
- unzip that file in your emule directory
- rightclick the menu bar and select skin profiles -> select skin
- select the edit skin