I have discussed and provided examples on creating a theme
utilizing either simple skins or a combination of skins and style sheets. I
have demonstrated how to apply a theme either at runtime or in the web form
itself. With just a little effort and imagination you to can have a clean
crisp user interface that developers can extend without the worry of visual
appeal. I touched on creating and using Master Pages and provided a
demonstration and gave points where multiple Master Pages may be useful.