@ Blackbeard1970:
I would start with this theming guide produced for the WDTV Live Hub. It cover a lot of information on what is possible to do on the live hub which also applies to the SMP. You will also need a basic starting point for your own theme (courtsey of JoeySmyth) and a method to edit xml (text) files & image files. I would recommend XML Marker for xml files & GIMP for image files. Both are free. You’ll have to become relatively comfortable with these or similar programs for theming.
I would then read as much as you can (or that interests you) in the Live Hub theme section. There is a lot of good information in there on what is & is not possible & how to accomplish it. The people that post over there can also help if you have any questions and ask nicely. This is at least how I got started.
Good Luck!