ASCX file;

<%@ Control language="vb" AutoEventWireup="false" Explicit="True" Inherits="DotNetNuke.UI.Skins.Skin" %>
<%@ Register TagPrefix="dnn" TagName="SEARCH" Src="~/Admin/Skins/Search.ascx" %>
<%@ Register TagPrefix="dnn" TagName="NAV" Src="~/Admin/Skins/Nav.ascx" %>
<%@ Register TagPrefix="dnn" TagName="LINKS" Src="~/Admin/Skins/Links.ascx" %>
<%@ Register TagPrefix="dnn" TagName="COPYRIGHT" Src="~/Admin/Skins/Copyright.ascx" %>

<table class="pagemaster" border="0" cellspacing="0" cellpadding="0">
    <tr>
        <td valign="top">
            <table class="skinmaster" width="1001" border="0" align="center" cellspacing="0" cellpadding="0">
                <tr>
                    <td id="ControlPanel" runat="server" class="contentpaneb" valign="top" align="center" bgcolor="#fb9504">
                    </td>
                </tr>
                <tr>
                    <td valign="top">
                        <table class="skinheader" cellspacing="0" cellpadding="3" width="100%" border="0">
                            <tr>
                                <td class="toppanese" id="TopPaneSE" runat="server" valign="top" align="left"></td>
                                <td valign="top" align="right" nowrap><dnn:SEARCH runat="server" id="dnnSEARCH" Submit="Search" CssClass="SkinItem" ShowSite="false" ShowWeb="false" /></td>
                            </tr>
                            <tr>
                                <td colspan="2" valign="middle" align="left" background="<%= SkinPath %>banner.jpg" height="389px">
                                </td>
                            </tr>
                        </table>
                        <tr>
                            <td valign="top">
                                
                                    <div id="menu">
                                        <dnn:NAV runat="server" id="dnnNAV" ProviderName="DNNMenuNavigationProvider" IndicateChildren="false" 
                                        ControlOrientation="Horizontal" CSSNodeRoot="main_dnnmenu_rootitem" CSSNodeHoverRoot="main_dnnmenu_rootitem_hover" 
                                        CSSNodeSelectedRoot="main_dnnmenu_rootitem_selected" CSSBreadCrumbRoot="main_dnnmenu_rootitem_selected" 
                                        CSSContainerSub="main_dnnmenu_submenu" CSSNodeHoverSub="main_dnnmenu_itemhover" CSSContainerRoot="main_dnnmenu_container" 
                                        CSSControl="main_dnnmenu_bar" CSSBreak="main_dnnmenu_break"/>
                                    </div>
                                
                            </td>
                        </tr>
                    </td>
                </tr>
                <tr>
                    <td valign="top" height="100%">
                        <table cellspacing="3" cellpadding="3" width="100%" border="0">
                            <tr valign="top">
                                <td class="contentpane" id="ContentPane" runat="server" valign="top" align="center">
                                </td>
                            </tr>
                        </table>
                    </td>
                </tr>
                <tr>
                    <td class="linkview" id="LinkView" runat="server" valign="middle" align="center" bgcolor="#000000"><dnn:LINKS runat="server" id="dnnLINKS" CssClass="LinkView" Separator=" | " Alignment="Horizontal" />
                    </td>
                </tr>
                <tr>
                    <td class="linkview" id="Copyright" runat="server" valign="middle" align="center" bgcolor="#000000"><dnn:COPYRIGHT runat="server" id="dnnCOPYRIGHT" CssClass="SkinItem" />
                    </td>
                </tr>
            </table>
        </td>
    </tr>
</table>







navmenu.css




/*Nav Menu*/
#menu
{
    color: #fff;
    height: 35px;
    background: #fefefe url(img/menu_grad.jpg) repeat-x;
    font: bold 100% Tahoma, Ariel, Sans-Serif;
    text-transform: capitalize;
}






skin.css

/* 
================================
Skin styles for DotNetNuke
================================
*/   

.pagemaster {
	width: 100%;
	height: 100%;	
	background-color: #fefefe;
}
.skinmaster {
	height: 100%;
	background-color: #fb9504;
	moz-border-radius-bottomleft: 15px; 
	moz-border-radius-bottomright: 15px; 
	moz-border-radius-topleft: 3px; 
	moz-border-radius-topright: 3px; 
}
.skinheader {
}
/*Not Required
.skingradient {
	background-image: url(gradient_DkBlue.jpg); 
	height:30px;
}
*/
.controlpanel {
	width: 100%;
	background-color: #dfe5f2;
}
.contentpane {
	width: 100%;
	background-color: #fab913;
	padding-left: 6px;
	padding-right: 4px;
	padding-top: 6px;
}
.contentpaneb {
	width: 100%;
	background-color: #fc9d03;
	padding-left: 6px;
	padding-right: 4px;
	padding-top: 6px;
}
.toppanese {
	width: 100%;
	background-color: transparent;
}
/* Not required for this skin.  Keep for future use. No Not Delete.
.toppane {
	width: 100%;
	background-color: transparent;
	padding-left: 6px;
	padding-right: 4px;
	padding-top: 6px;
}
.leftpane {
	width: 175px;
	background-color: transparent;
	padding-left: 6px;
	padding-right: 4px;
	padding-top: 6px;
}

.rightpane {
	width: 175px;
	background-color: transparent;
	padding-left: 6px;
	padding-right: 4px;
	padding-top: 6px;
}
.bottompane {
	width: 100%;
	background-color: transparent;
	padding-left: 6px;
	padding-right: 4px;
	padding-top: 6px;
}
=========================================
*/

/* Not Needed with NavMenu
======================================
.MenuPane
{
    padding-top: 0px;
    padding-bottom: 0px;
    padding-left: 0px;
    padding-right: 0px;
}

.MainMenu_MenuContainer {
    padding-left: 5px;
    padding-right: 7px;
    padding-top: 0px;
    border: 1px solid #000000;
    height: 63px;
}
.MainMenu_MenuBar {
    cursor: pointer;
    cursor: hand;
    height:62px;
    width:100%;
    background-color: Transparent;
}
.MainMenu_MenuItem {
    background-image: url(menu_icon.jpg);
    background-position: center;
    border-left: #000000 0px solid;
    border-bottom: #000000 1px solid;
    border-top: #000000 1px solid;
    border-right: #000000 0px solid;
    cursor: pointer;
    cursor: hand;
    color: #ffffff;
    font-size: 12pt;
    font-weight: bold;
    font-style: normal;
    background-color: Transparent;
    font-family: Tahoma, Arial, Helvetica;
    height: 50px;
}
.MainMenu_MenuIcon {
    background-color: #000000;
    border-left: #cad5ea 0px solid;
    border-bottom: #cad5ea 0px solid;
    border-top: #cad5ea 0px solid;
    cursor: pointer;
    cursor: hand;
    text-align: center;
    width: 15px;
    height: 50px;
}
.MainMenu_SubMenu 
{
    background-image: none;
    background-color: #fab913;
    z-index: 1000;
    cursor: pointer;
    cursor: hand;
    filter:progid:DXImageTransform.Microsoft.Shadow(color='#696969', Direction=135, Strength=3);
}
.MainMenu_MenuBreak {
    height: 1px;
}
.MainMenu_MenuItemSel {
    background-color: #8da4d3;
    cursor: pointer;
    cursor: hand;
    color: black;
    font-family: Tahoma, Arial, Helvetica;
    font-size: 9pt;
    font-weight: bold;
    font-style: normal;
    height: 21px;
}
.MainMenu_MenuArrow {
    border-right: #cad5ea 1px solid;
    border-bottom: #cad5ea 1px solid;
    border-top: #cad5ea 0px solid;
    font-family: webdings;
    font-size: 10pt;
    cursor: pointer;
    cursor: hand;
}
.MainMenu_RootMenuArrow {
    font-family: webdings;
    font-size: 10pt;
    cursor: pointer;
    cursor: hand;
}
===================================
*/

/*
.TreeViewMenu {
	width: 175px;
	background-color: #dfe5f2;
	border-right: #7994cb 1px solid; 
	border-top: #7994cb 1px solid; 
	border-left: #7994cb 1px solid; 
	border-bottom: #7994cb 1px solid; 
	moz-border-radius-bottomleft: 15px; 
	moz-border-radius-bottomright: 15px; 
	moz-border-radius-topleft: 3px; 
	moz-border-radius-topright: 3px;
}
.TreeViewMenu_Header {
	background-image: url(gradient_LtBlue.jpg);
}

/*=================================
CSS for HouseMenu
===================================
*/
/*
#HouseMenuNav
{
    background-color: #FFF;
    background-image: url ("nav_bar.jpeg");
    background-position: left top;
    background-repeat:repeat-x;
    padding-top: 0px;
    padding-bottom: 0px;
    padding-left: 0px;
    padding-right: 0px;
    font-family: Verdana, Tahoma, Arial, Helvetica, Sans-Serif;
    font-size: 14px;
    font-weight: bold;
}

#HouseMenuNav a
{
    /*all links within the menu wrapper
    IE needs a width or height statement to prevent to from creating large
    gaps between each menu item
    width: 90%;
}

#HouseMenuNav ul 
{
/* all menu lists
    padding: 0;
    border: 0;
    margin: 0;
    list-style: none;
}

#HouseMenuNav li 
{
/* all links within the menu wrapper
    list-style: none;
}

#HouseMenuNav li a:link, #HouseMenuNav li a:visited 
{
/* main colour of the menu links
    margin: 0;
    display: inline-block;
    padding: 3px 5px 5px 0.5em;
    background-color: Transparent;
    color: #000;
    text-decoration: none;
    /*add for the opera browser
    font-weight: bold;
}

#HouseMenuNav li a:hover
{
    background-color: #FF6600;
}

#HouseMenuNav ul ul
{
    margin-left: 12px;
    width: 135px;
}
/*
======================================
*/
.StandardButton {
  background: #7994cb none; 
  color: #ffffff;
  font-family: verdana, sans-serif; 
  font-size: 11px;
  font-weight: normal;
}
/* ================================
style for module titles
================================ */
.Head {
   font-family: Verdana, Tahoma, Arial, Helvetica;
   font-size:  14px;
   font-weight: bold;
   color: #333333;
}
/* ===============================
Admin Content Pane Titles and Control Panel text
================================== */
.SubHead    {
color: #666;
}
/* ===============================
default text style used for the main content text
eg. used by the Text / HTML module 
================================== */
.Normal
{color: #000;
	font-family: verdana, tahoma, arial;
	font-weight: normal;
	font-size: 12px;
}

/* ==============================
text style used for textboxes in the admin and edit pages
================================= */
.NormalTextBox
{	font-family: verdana, tahoma, arial;
	font-weight: normal;
	font-size: 11px;
	color: #000
}
.NormalRed
{color: #FF0000;
	font-family: verdana, tahoma, arial;
	font-weight: bold;
	font-size: 11px;
}
.NormalBold
{	font-family: verdana, tahoma, arial;
	font-size: 11px;
	font-weight: bold;
	color: #000;
}
/* ==============================
 Style for the following Skin Items (You can change the css class
associated with these objects in the skin.xml file)
- SkinItems -  Login and Register links, Breadcrumb, Copyright, Date,
- Help, Hostname, Privacy, Terms, Search
================================== */

/* This is the Date eg. any items that are not links */
.SkinItem {
	color: #FF9900;
	font-family: tahoma, arial;
	font-weight: bold;
	font-size: 11px;
}
/* This sets the style for all skin items that are links */
A.SkinItem:link {
	color: #FF9900;
	font-family: tahoma, arial;
	font-weight: bold;
	font-size: 11px;
}

A.SkinItem:visited  {
	color: #FF9900;
	font-family: tahoma, arial;
	font-weight: bold;
	font-size: 11px;
}

A.SkinItem:active   {
	color: #FF9900;
	font-family: tahoma, arial;
	font-weight: bold;
	font-size: 11px;
}

A.SkinItem:hover    {
	color: #FF0000;
	font-family: tahoma, arial;
	font-weight: bold;
	font-size: 11px;
}

.LinkView           {
    color: #FFFFFF;
	font-family: tahoma, arial;	
}
/* =======================
 HTML Tag Styles 
=========================== */
H1  {font-family: verdana, tahoma, arial;
	font-size: 13px;
	font-weight: bold;
	color: #CCC;
}

H2  {font-family: verdana, tahoma, arial;
	font-size: 13px;
	font-weight: normal;
	color: #000;
}

H3  {font-family: verdana, tahoma, arial;
	font-size: 12px;
	font-weight: normal;
	color: #CCC;
}

H4  {font-family: verdana, tahoma, arial;
	font-size: 11px;
	font-weight: normal;
	color: #CCC;
}

H5, DT  {font-family: verdana, tahoma, arial;
	font-size: 10px;
	font-weight: normal;
	color: #CCC;
}

H6  {font-family: verdana, tahoma, arial;
	font-size: 9px;
	font-weight: normal;
	color: #CCC;
}




xml file



<Objects>
  <Object>
    <Token>[LOGIN]</Token>
		<Settings>
			<Setting>
				<Name>CSSClass</Name>
				<Value>SkinItem</Value>
			</Setting>
			<Setting>
				<Name>Text</Name>
				<Value>Login</Value>
			</Setting>
		</Settings>
	</Object>
	<Object>
		<Token>[BANNER]</Token>
		<Settings>
			<Setting>
				<Name>BorderWidth</Name>
				<Value>0</Value>
			</Setting>
		</Settings>
	</Object>
	<Object>
		<Token>[BREADCRUMB]</Token>
		<Settings>
			<Setting>
				<Name>Separator</Name>
				<Value> ... </Value>
			</Setting>
			<Setting>
				<Name>CssClass</Name>
				<Value>SkinItem</Value>
			</Setting>
			<Setting>
				<Name>RootLevel</Name>
				<Value>0</Value>
			</Setting>
		</Settings>
	</Object>
	<Object>
		<Token>[COPYRIGHT]</Token>
		<Settings>
			<Setting>
				<Name>CssClass</Name>
				<Value>SkinItem</Value>
			</Setting>
		</Settings>
	</Object>
	<Object>
		<Token>[CURRENTDATE]</Token>
		<Settings>
			<Setting>
				<Name>CssClass</Name>
				<Value>SkinItem</Value>
			</Setting>
			<Setting>
				<Name>DateFormat</Name>
				<Value>MMMM dd, yyyy</Value>
			</Setting>
		</Settings>
	</Object>
	<Object>
		<Token>[DOTNETNUKE]</Token>
		<Settings>
			<Setting>
				<Name>CssClass</Name>
				<Value>Normal</Value>
			</Setting>
		</Settings>
	</Object>
	<Object>
		<Token>[HELP]</Token>
		<Settings>
			<Setting>
				<Name>CssClass</Name>
				<Value>SkinItem</Value>
			</Setting>
		</Settings>
	</Object>
	<Object>
		<Token>[HOSTNAME]</Token>
		<Settings>
			<Setting>
				<Name>CssClass</Name>
				<Value>SkinItem</Value>
			</Setting>
		</Settings>
	</Object>
	<Object>
		<Token>[LINKS]</Token>
		<Settings>
			<Setting>
				<Name>CssClass</Name>
				<Value>LinkView</Value>
			</Setting>
			<Setting>
				<Name>Separator</Name>
				<Value> | </Value>
			</Setting>
			<Setting>
				<Name>Alignment</Name>
				<Value>Horizontal</Value>
			</Setting>
		</Settings>
	</Object>
	<Object>
		<Token>[LOGO]</Token>
		<Settings>
			<Setting>
				<Name>BorderWidth</Name>
				<Value>0</Value>
			</Setting>
		</Settings>
	</Object>
	<Object>
		<Token>[PRIVACY]</Token>
		<Settings>
			<Setting>
				<Name>Text</Name>
				<Value>Privacy Statement</Value>
			</Setting>
			<Setting>
				<Name>CssClass</Name>
				<Value>SkinItem</Value>
			</Setting>
		</Settings>
	</Object>
	<Object>
		<Token>[SIGNIN]</Token>
	</Object>
	<Object>
		<Token>[TERMS]</Token>
		<Settings>
			<Setting>
				<Name>Text</Name>
				<Value>Terms of Use</Value>
			</Setting>
			<Setting>
				<Name>CssClass</Name>
				<Value>SkinItem</Value>
			</Setting>
		</Settings>
	</Object>
	<Object>
		<Token>[USER]</Token>
		<Settings>
			<Setting>
				<Name>Text</Name>
				<Value>Register</Value>
			</Setting>
			<Setting>
				<Name>CssClass</Name>
				<Value>SkinItem</Value>
			</Setting>
		</Settings>
	</Object>
  <Object>
    <Token>[SEARCH]</Token>
    <Settings>
      <Setting>
        <Name>Submit</Name>
        <Value>Search</Value>
      </Setting>
      <Setting>
        <Name>CssClass</Name>
        <Value>SkinItem</Value>
      </Setting>
    </Settings>
  </Object>
</Objects>