I advise you change these resources after you've already installed a theme patcher (Universal Theme Patcher / uxstyle), and successfully applied the theme itself.

Take ownership of the following files:

32-bit:
C:\Windows\system32\explorerframe.dll
C:\Windows\system32\timedate.cpl
C:\Windows\system32\shell32.dll

64-bit:
C:\Windows\system32\explorerframe.dll
C:\Windows\sysWOW64\explorerframe.dll
C:\Windows\system32\timedate.cpl
C:\Windows\system32\shell32.dll

How to take ownership of a file:

http://technet.microsoft.com/en-us/library/cc753659.aspx
http://www.youtube.com/watch?v=9Aaqm1jiodg

------------------------------------
Method 1:
------------------------------------

Rename the original file (ie. shell32.dll -> shell32_backup.dll), and copy over the files included in the x86 folder for 32-bit systems, or x64 folder for 64-bit systems.

------------------------------------
Method 2:
------------------------------------

You can change the resources with a program called Theme Manager / Window Theme Installer that can be found on Deviantart when installing the theme itself.

------------------------------------
Method 3:
------------------------------------

I've included the png and bmp files I've altered for each file, so if you are familiar with resource editors (like Restorator 2009, that I use), the safest and most foolproof method is to change your own system files by replacing the resources in the bmp / png folder of the file using the image files.
Each file has the same name (numbers) as the one it should replace.

You might need to restart explorer.exe to see some changes; to see the changes made by replacing the shell32.dll you will need to restart your computer. I advise you restart after each change.