here is the tamplate of the cyanogenmod 11 with the new theme engine ... a big thanks to Esa Esa Laukkanen for share Great Freedom apk.
The directory structure looks like this:
AndroidManifest.xml
src/
res/
assets/
boot-animation/
fonts/
icons/
res/ (note: same dir structure as res/ in trebuchet icon packs)
wallpapers/
ringtones/
notifications/
alarms/
overlays/
[target-pkg-name1]
res/
drawable/
drawable-hdpi/
...
layouts/
xml/
[target-pkg-name2]
res/
A theme APK is identified by meta-value data in AndroidManifest.xml. Here is an example:
<manifest xmlns:android="http://schemas.android.com/apk/res/android"package="com.botty.testcm11"><uses-feature android:name="org.cyanogenmod.theme" /><meta-data android:name="org.cyanogenmod.theme.name" android:value="My Test Theme"/><meta-data android:name="org.cyanogenmod.theme.author" android:value="Botty Ivan" /><application android:allowBackup="true"android:label="@string/app_name"android:icon="@drawable/ic_launcher"android:theme="@style/AppTheme"></application></manifest>
Click here to see the full documentation.