Ok. I have converted a stylesheet from Crip of Simple Machines. I have full rights to do so.

First:
This MUST go in your headers:
<div id="container">
<div id="header">
<div id="headerleft">
<div id="headerright">
<div id="menubar">
<div id="topmenu">
<ul>
<b><size=22pt>YOUR TEXT HERE....</size></b>
</ul></div>
</div></div></div></div>
Next this
absolutely MUST be in your footers! <div id="footer">
<div id="footer-left">
<div id="footer-right">
<br />
<size=17pt><color=white><a href="http://demo.jr62.com/">Vagabond</a>
original theme by Crip</color></size>
<br />
<size=15pt><color=white>Converted by <a href="http://substyles.smfforfree2.com/">Alejo</a> </color></size>
</div></div></div>
<script type='text/javascript'>
/*
Change Any Image On Page
Created by iFusion
*/
var img_b = new Array();
img_b[img_b.length++] = [ "http://www.smfboards.com/Themes2/default/images/post/exclamation.gif" , "http://i284.photobucket.com/albums/ll34/substyles/Vegabond_Conversion/exclamation.gif" ]
img_b[img_b.length++] = [ "http://www.smfboards.com/Themes2/default/images/post/question.gif" , "http://i284.photobucket.com/albums/ll34/substyles/Vegabond_Conversion/question.gif" ]
img_b[img_b.length++] = [ "http://www.smfboards.com/Themes2/default/images/post/moved.gif" , "http://i284.photobucket.com/albums/ll34/substyles/Vegabond_Conversion/moved.gif" ]
img_b[img_b.length++] = [ "http://www.smfboards.com/Themes2/default/images/post/xx.gif" , "http://i284.photobucket.com/albums/ll34/substyles/Vegabond_Conversion/xx.gif" ]
var all_images = document.getElementsByTagName('IMG');
for(i=0;i<all_images.length;i++){
for(j=0;j<img_b.length;j++){
if(all_images[i].src == img_b[j][0]){
all_images[i].src = img_b[j][1];
}}}
</script>
Next up is your CSS:
/* Vagabond Converted by Alejo of SMF Support */
/* Normal, standard links. */
a:link
{
color: #789e2c;
text-decoration: none;
}
a:visited
{
color: #789e2c;
text-decoration: none;
}
a:hover
{
color: #dee7cd;
text-decoration: underline;
}
/* Navigation links - for the link tree. */
.nav, .nav:link, .nav:visited
{
color: #789e2c;
text-decoration: none;
}
a.nav:hover
{
color: #cc3333;
text-decoration: underline;
}
/* Tables should show empty cells. */
table
{
empty-cells: show;
}
/* By default (td, body..) use verdana in black. */
body, td, th , tr
{
color: #ffffff;
font-size: small;
font-family: arial, sans-serif;
}
/* The main body of the entire forum. */
body
{
background-color: #000000;
background-image: url(http://i165.photobucket.com/albums/u71/ffkoc/Vega/vega-bg-1.png);
background-repeat: repeat;
margin: 0px;
padding: 12px 30px 4px 30px;
}
/* Input boxes - just a bit smaller than normal so they align well. */
input, textarea, button
{
background-color: #463f3f;
color: #ffffff;
font-family: arial, sans-serif;
}
input, button
{
font-size: 90%;
}
textarea
{
font-size: 100%;
color: #ffffff;
font-family: arial, sans-serif;
}
/* All input elements that are checkboxes or radio buttons. */
input.check
{
}
/* Selects are a bit smaller, because it makes them look even better 8). */
select
{
font-size: 90%;
font-weight: normal;
color: #000000;
font-family: arial, sans-serif;
}
/* Standard horizontal rule.. ([hr], etc.) */
hr, .hrcolor
{
height: 1px;
border: 0;
color: #353838;
background-color: #353838;
}
/* No image should have a border when linked */
a img
{
border: 0;
}
/* A quote, perhaps from another post. */
.quote
{
color: #463f3f;
background-color: #ffffff;
border: 0px solid #353838;
margin: 1px;
padding: 1px;
font-size: x-small;
line-height: 1.4em;
}
/* A code block - maybe even PHP ;). */
.code
{
color: #463f3f;
background-color: #ffffff;
font-family: "courier new", "times new roman", monospace;
font-size: x-small;
line-height: 1.3em;
/* Put a nice border around it. */
border: 0px solid #353838;
margin: 1px auto 1px auto;
padding: 1px;
width: 99%;
/* Don't wrap its contents, and show scrollbars. */
white-space: nowrap;
overflow: auto;
/* Stop after about 24 lines, and just show a scrollbar. */
max-height: 24em;
}
/* The "Quote:" and "Code:" header parts... */
.quoteheader, .codeheader
{
color: #fffff;
text-decoration: none;
background-image: url(http://i165.photobucket.com/albums/u71/ffkoc/Vega/vega-bg-1.png) repeat-x;
font-style: italiac;
font-weight: bold;
font-size: 9px;
line-height: 1.2em;
}
/* Generally, those [?] icons. This makes your cursor a help icon. */
.help
{
cursor: help;
}
/* /me uses this a lot. (emote, try typing /me in a post.) */
.meaction
{
color: red;
}
/* The main post box - this makes it as wide as possible. */
.editor
{
width: 96%;
}
/* Highlighted text - such as search results. */
.highlight
{
background-color: yellow;
font-weight: bold;
color: black;
}
/* Alternating backgrounds for posts, and several other sections of the forum. */
.windowbg
{
color: #ffffff;
background-color: #272727;
border-right: solid 2px #353838;
}
.windowbg2
{
color: #ffffff;
background-color: #272727;
border-right: solid 2px #353838;
}
.windowbg3
{
font-style: italic;
color: #ffffff;
background-color: #272727;
border-right: solid 2px #353838;
}
/* the today container in calendar */
.calendar_today
{
background-color: #FFFFFF;
}
/* These are used primarily for titles, but also for headers (the row that says what everything in the table is.) */
.titlebg, tr.titlebg th, tr.titlebg td, .titlebg2, tr.titlebg2 th, tr.titlebg2 td
{
color: white;
font-style: normal;
background-color: 2a2a2a;
border-bottom: solid 1px #353838;
border-top: solid 1px #353838;
padding-left: 10px;
padding-right: 10px;
}
.titlebg, .titlebg a:link, .titlebg a:visited
{
font-weight: bold;
color: black;
font-style: normal;
}
.titlebg a:hover
{
color: #404040;
}
/* same as titlebg, but used where bold text is not needed */
.titlebg2 a:link, .titlebg2 a:visited
{
color: black;
font-style: normal;
text-decoration: underline;
}
.titlebg2 a:hover
{
text-decoration: underline;
}
/* This is used for categories, page indexes, and several other areas in the forum.
.catbg and .catbg2 is for boardindex, while .catbg3 is for messageindex and display headers*/
.catbg , tr.catbg td , .catbg3 , tr.catbg3 td
{
background-color: 353838
color: #ffffff;
text-transform: capitalize;
font-size: 12px;
padding-left: 10px;
padding-right: 10px;
}
.catbg2 , tr.catbg2 td
{
background-color: 353838
color: #ffffff;
padding-left: 10px;
padding-right: 10px;
}
.catbg, .catbg2, .catbg3
{
border-bottom: solid 1px #353838;
}
.catbg, .catbg2
{
font-weight: bold;
text-transform: capitalize;
font-family: arial, sans-serif;
font-size: 12px;
}
.catbg3, tr.catbg3 td, .catbg3 a:link, .catbg3 a:visited
{
font-style: italic;
font-size: 8pt;
color: 789e2c;
text-decoration: none;
}
.catbg a:link, .catbg a:visited , .catbg2 a:link, .catbg2 a:visited
{
color: 789e2c;
text-decoration: none;
}
.catbg a:hover, .catbg2 a:hover, .catbg3 a:hover
{
color: #000000;
}
/* This is used for tables that have a grid/border background color (such as the topic listing.) */
.bordercolor
{
background-color: #2a2a2a;
padding: 1px;
}
/* This is used on tables that should just have a border around them. */
.tborder
{
padding: 1px;
border: 1px solid #353838;
background-color: #353838;
}
/* Default font sizes: small (8pt), normal (10pt), and large (14pt). */
.smalltext
{
font-size: x-small;
font-family: verdana, sans-serif;
}
.middletext
{
font-size: 90%;
}
.normaltext
{
font-size: small;
}
.largetext
{
font-size: large;
}
/* Posts and personal messages displayed throughout the forum. */
.post, .personalmessage
{
width: 100%;
overflow: auto;
line-height: 1.3em;
}
/* All the signatures used in the forum. If your forum users use Mozilla, Opera, or Safari, you might add max-height here ;). */
.signature
{
width: 100%;
overflow: auto;
padding-bottom: 3px;
line-height: 1.3em;
}
/* Sometimes there will be an error when you post */
.error
{
color: red;
}
/* definitions for the main tab, active means the tab reflects which page is displayed */
.maintab_first, .maintab_back, .maintab_last, .maintab_active_first, .maintab_active_back, .maintab_active_last
{
color: white;
text-transform: capitalize;
vertical-align: top;
}
.maintab_back, .maintab_active_back
{
color: white;
text-decoration: none;
font-size: 9px;
vertical-align: top;
padding: 5px 15px 9px 15px;
font-family: arial, sans-serif;
}
.maintab_first
{
background: url(http://i165.photobucket.com/albums/u71/ffkoc/Vega/vega-alltabs.png) left bottom no-repeat;
width: 14px;
}
.maintab_back
{
background: url(http://i165.photobucket.com/albums/u71/ffkoc/Vega/vega-alltabs.png) left bottom repeat-x;
}
.maintab_last
{
background: url(http://i165.photobucket.com/albums/u71/ffkoc/Vega/vega-alltabs.png) left bottom no-repeat;
width: 12px;
}
.maintab_active_first
{
background: url(http://i165.photobucket.com/albums/u71/ffkoc/Vega/vega-alltabs.png) left bottom no-repeat;
width: 10px;
}
.maintab_active_back
{
background: url(http://i165.photobucket.com/albums/u71/ffkoc/Vega/vega-tabi.png) left bottom repeat-x;
}
.maintab_active_last
{
background: url(http://i165.photobucket.com/albums/u71/ffkoc/Vega/vega-alltabs.png) left bottom no-repeat;
width: 12px;
}
/* how links behave in main tab. */
.maintab_back a:link , .maintab_back a:visited, .maintab_active_back a:link , .maintab_active_back a:visited
{
color: white;
text-decoration: none;
}
.maintab_back a:hover, .maintab_active_back a:hover
{
color: #e0e0ff;
text-decoration: none;
}
/* definitions for the mirror tab */
.mirrortab_first, .mirrortab_back, .mirrortab_last, .mirrortab_active_first, .mirrortab_active_back, .mirrortab_active_last
{
color: white;
text-transform: capitalize;
vertical-align: top;
}
.mirrortab_back, .mirrortab_active_back
{
color: white;
text-decoration: none;
font-size: 9px;
vertical-align: bottom;
padding: 9px 9px 5px 9px;
font-family: arial, sans-serif;
}
.mirrortab_first
{
background: url(http://i165.photobucket.com/albums/u71/ffkoc/Vega/vega-alltabs.png) no-repeat;
width: 14px;
}
.mirrortab_back
{
background: url(http://i165.photobucket.com/albums/u71/ffkoc/Vega/vega-alltabs.png) repeat-x;
}
.mirrortab_last
{
background: url(http://i165.photobucket.com/albums/u71/ffkoc/Vega/vega-alltabs.png) no-repeat;
width: 10px;
}
.mirrortab_active_first
{
background: url(http://i165.photobucket.com/albums/u71/ffkoc/Vega/vega-alltabs.png) no-repeat;
width: 10px;
}
.mirrortab_active_back
{
background: url(http://i165.photobucket.com/albums/u71/ffkoc/Vega/vega-tabi.png) repeat-x;
}
.mirrortab_active_last
{
background: url(http://i165.photobucket.com/albums/u71/ffkoc/Vega/vega-alltabs.png) no-repeat;
width: 12px;
}
/* how links behave in mirror tab. */
.mirrortab_back a:link , .mirrortab_back a:visited, .mirrortab_active_back a:link , .mirrortab_active_back a:visited
{
color: white;
text-decoration: none;
}
.mirrortab_back a:hover, .mirrortab_active_back a:hover
{
color: #e0e0ff;
text-decoration: none;
}
/* The AJAX notifier */
#ajax_in_progress
{
background: #32CD32;
color: white;
text-align: center;
font-weight: bold;
font-size: 18pt;
padding: 3px;
width: 100%;
position: fixed;
top: 0;
left: 0;
}
/* The header section*/
#header {
position: relative;
height: 140px;
overflow: hidden;
background: #000000
url(http://i284.photobucket.com/albums/ll34/substyles/Vegabond_Conversion/vegabg.png) no-repeat;
}
/* You can change the width of the forum here*/
#container {
width:995px;
margin:0px auto 20px auto;
}
/* The footer section*/
#footer {
background: #000000
url(http://i284.photobucket.com/albums/ll34/substyles/Vegabond_Conversion/vegafootbg-2.png) 0 0 no-repeat;
text-align: left;
margin: 0;
padding: 0;
font-size: 14px;
color: #ffffff;
}
#footer-left {
background:
url() 0 0 no-repeat;
}
#footer-right {
background:
url() 100% 0
no-repeat;
height: 147px;
overflow: hidden;
}
#footer a:link , #footer a:visited{
color: #000000;
}
#footer a:hover{
color: #000000;
}
And the images. Pleas upload these to your own account.
Do not hotlink
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Thanks.
Converter's Note:A special thanks goes out to Laundry Lady, who helped me figure out various small problems, in my first conversion