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It depends on how you create it.
Are you creating it to work with uxtheme.dll and msstyles, or are you using a third party program to save it in their format for use with others who also use that program.
usually if your actually creating a msstyles theme you will use resource editor to edit and replace graphics/animations/sounds/icons in an already existent theme, in that case you can do a theme > save as from the properties menu, if it doesnt allow you to choose a location you can find it here: C:\Windows\Resource\Themes
If your just editing some of the options in the properties menu, then theme > save as works as well.
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