I especially like this page
http://www.phpbb.com/styles/graphics.php
I think having a catalog of all the images used
and directory of css classes and IDs will go a
long way towards allowing people to do themeing.
My goal is to make themes just be tar or zip files that can
be dropped into place and picked up automatically.
Obviously we won't get there with all modules but
I would like to see a core set of modules with
a consistent "design API" in the sense of common image
files and consistent class naming and such.