Themes in SharePoint 2010 make it easy for site owners to both create and apply themes to SharePoint sites. For one, it is not necessary to understand CSS or modify CSS in order to theme a SharePoint 2010 site. Unlike SharePoint 2007 themes, new SharePoint 2010 themes can be created and applied without intervention by a SharePoint server administrator or without the need to directly access a SharePoint Web front-end server.
In addition, themes in SharePoint Server 2010 can be inherited throughout site collections, thus removing the need to create custom Features or use third-party options to dynamically apply themes to all sites within a site collection.
There are differences between applying and working ...