This is a example of theme.
For install:
1. Create a directory, for example, /usr/local/share/icecc/themes/Control Panel.
2. Copy theme and bgimg.jpg files into created directory.
3. Run IceWM Control Center, go to menu "Themes" and selecte new theme.

The names of themes' directory and current theme are saved
in ~/.icewm/icecc file