For those working with SharePoint 2010 themes this tools seemed to be amazing at giving me those .THMX files. Until they took it away, but they never told me it would come back as something else.
If you go to http://connect.microsoft.com/ThemeBuilder and sign in with you window live id you’ll notice a nice error message
Theme Builder has been reincarnated and I just found it yesterday. I’ve always kept a copy of the original Theme Builder anyway. But now here it is