Solution 1:

Out of the box there is no themeing capability in Mac OS X, you can however modify some of the colours used by Mac OS X in the Appearance Preference Pane in System Preferences.

If you're serious about themeing however there are 3rd party applications you can get to help with this:

  • CandyBar - manages and changes icons.
  • ThemePark - does most everything else. If you're interested in available themes that work with ThemePark check out MacThemes

Otherwise a fairly good resource is the forum at MacThemes.

Solution 2:

There is now an app called Flavours that allows theming. It has many nice themes, including some Shapeshifter themes, and runs starting on Lion (10.7.x) up to Mavericks (10.9.x). It costs a bit, however.

Solution 3:

These days, there's also PaintCan which is a plugin for MacForge.