Welcome to the world of skinning for the greatest mp3 software of all the ages.!!
It is none other than W I N A M P

Here are the steps for the skinning

1. The first step is to check if you have the following files and the softwares
   1. Winamp (obviously, to test your skin)
   2. The winamp base skin.Download it here
   3. There is a skinner atlas, which I have not made.. but It is very useful for those who are skinning for the first time.Skinner Atlas [Download!]
      
   4. Adobe photshop or other image editing software. I recomend Adobe or Corel will do. Paintbrush sorry! A low-level software.
   5. I recommend that you should now the usage of such softwares, usage of effects, layers, masks, etc.
   6. A skinning software shareware should do, It would definately speed up the work.
   7. An icon editor (eg. Microangelo, you can download from Download.com), If you want to make cool cursors and get a Five rating on the Winamp.com

2. The next step is to know what the files in the winamp base
   skin mean. Here is the meaning of the following files. I have included
   only the .bmp for the cursors, MAIL ME.

   • avs.bmp: the skin for the visualization(avs) window.
   • balance.bmp: the skin for the balance(speaker) block.
   • cbuttons.bmp: The buttons of the main window.
   • eq_ex.bmp: equalizer title skin in windows shade mode.
   • eqmain.bmp: The main skin for the equalizer.
   • main.bmp: The main skin for the main window.
   • mb.bmp: The winamp browser window skin.
   • monoster.bmp: The skin for the mono and stereo part.
   • numbers.bmp: The numbers used.
   • playpaus.bmp: The play and pause skin of the main window.
   • pledit.bmp: The main skin for the playlist.
   • posbar.bmp: The position bar of the volume.
   • shufrep.bmp: The skin for the shuffle and repeat buttons.
   • text.bmp: The text used in winamp.
   • titlebar.bmp: Title bars of main, equalizer and playlist window.
   • volume.bmp: The skin for the volume part.
   • pledit.txt: The color settings for the playlist
   • viscolor.txt: The color settings for the visualization

3. The next thing is to edit the main window (main.bmp). To do
   this open the main.bmp of the original skin in the Adobe Photoshop
   (AP), and create a new layer on it. And paste the image to skined on
   the new layer. Move the new layer so that the main part of the image is
   on the right side. and then make necessary additions to the layer (eg.
   effects etc.) and make the original layer transpernt by clicking on the
   eye part of the layer window. And then save the file as main.bmp in
   some folder (make a different folder for the skin). I also suggest that
   you save the MAIN file in the photoshop (.psd) or corel (.cpt) format
   as well for the further corrections (This is sure must if you are not
   Justin Frankel(Winamp developer).

4. Make the other files in a similar fashion using the layers and
   overlaying them is the best technique, atleast I think that. Please be
   patient as it is very difficult to understand and proceed if you are a
   first timer.

5. The skinning of the volume.bmp, balance.bmp, posbar.bmp,
   shufrep.bmp, text.bmp and numbers.bmp is pretty difficult. I agree 🙁
   . I recommend you download some skinner and it should help you with
   this for the main window skinning.

6. Next comes the editing of the text files. The pledit.txt
   contains the headings and the color used for that settings. The
   viscolor.txt gives all the colors to the visulaization.

7. If you are really a freak, you can use the software like microangelo to change the cursors as well.
8. The last step is to publish the skin at the winamp.com.
   BEST OF LUCK AND HAPPY SKINNING