Before you modify any CDE configuration files, first develop a strategy. I know that I've mentioned this before, but it's important enough to mention again.
The following questions should get you started:
What are your users' needs?
Which of those needs can be met by reconfiguring CDE?
At what level should these changes be made (system-wide, groups of users, individual users only)?
Which CDE files do you need to modify (names and locations)?
What are the changes, and what is their order within the file?
It's also a good idea to have handy a binder containing man pages for each of the CDE components (for looking up resources and their values) and a copy of each of the CDE configuration files.
Now that you have a good understanding ...