From Lincoln Beach Software:
Create themes and wallpaper for PocketPC and other mobile devices. Using this studio you can crop and resize any image to fit on your PocketPC or other mobile device. For your WindowsCE devices you can create themes for your Today screen. Adjust colors for items displayed on the Today screen. Set your image to be transparent, even select the color you want to use for the transparency effect. Drop down menu even appears transparent. Uploads directly to any selected folder on your smartphone or PocketPC.