can i make a new cpanel theme for my reseller clients ?
Branding is cool but im looking for more flexibility

There is a whole website with ready themes for CPanel: http://www.cpskins.com
To make a new CPanel theme you need to know CPanel API. I think you can find it at their official site - http://cpanel.net

Thanks Stanly, so if i make a skin, i can send you the new skin for add it to the themes list ?

I think i just want to modify the skin X, styles, colors, fonts, etc

Yes, we will be able to install it for you.

can you send me, the X theme so i can edit it ?
thanks, i hope you can do it for me.

my domain is wizhosting.com.ar, server20, soporte@wizhosting.com.ar

Download: http://67.15.16.19/x.tar.gz

cool, thanks a lot.

Sorry, but:

Is possible to install the theme into my hosting dir (like /wiztheme/ or something) so I can FTP and edit the theme and see the changes i made, and correct it, etc

i just want to see it "in live"

Sorry, you can't install cpanel's skin by your self.