SMF2.1/Themes/penguin/theme_info.xml

<?xml version="1.0"?>
<theme-info xmlns="http://www.simplemachines.org/xml/theme-info" xmlns:smf="http://www.simplemachines.org/">
	<!-- For the id, always use something unique - put your name, a colon, and then the package name. -->
	<id>smf:angryeyes</id>
	<version>2.1 Alpha 1</version>
	<!-- Theme name, used purely for aesthetics. -->
	<name>Penguin</name>
	<!-- Author: your email address or contact information. The name attribute is optional. -->
	<author name="Simple Machines">info@simplemachines.org</author>
	<!-- Website... where to get updates and more information. -->
	<website>http://www.simplemachines.org/</website>
	<!-- Template layers to use, defaults to "html,body". -->
	<layers>html,body</layers>
	<!-- Templates to load on startup. Default is "index". -->
	<templates>index</templates>
	<!-- Base this theme off another? Default is blank, or no. It could be "default". -->
	<based-on></based-on>
</theme-info>