Making your websites skinnable

Have you ever want to know how can you make a website skinnable? <BR>There are two brands of skinnable sites out there. One is a site that provides you with a basic layout and allows you to change colors and swap out images, but keeps the same overall layout of the site. The other way is skinning everything except the actual textual content of the page. <BR> <BR>You can read tutorial at http://www.domesticat.net/skins/howto.php