Hmm a tutorial you say, well I don't know what I could show you since you just make the pictures and assemble then in MALUs built in theme maker. The only hard part is not to suck in Photoshop, but judging by your profile you are good with it.
Basically you have to design a layout and fit all the UI elements like search, status, the anime list size, buttons, etc.
For the buttons themselves you need 3-4 images since you need one for hover, pressed, etc, the theme maker tells you how many each buttons needs. However be careful about the effects you add to the buttons, if you have effects like shadows or glow and you don't have them over a part of the layout, the will became pixelated (example
http://i.imgur.com/6TCrB.png , I tried not to add effects but the edge still got a bit pixaleted so be careful ), if you don't want to have this kind of problems just design the buttons to be over the initial layout then you don't have to worry about those kind of problems.
Basically you just have to play around with the theme maker, its not as hard as it looks, as I said before the hardest part is creating the pictures, if you cleared that its just a matter of putting them together.
Also theme maker gives you the option to load and extract pictures from other themes, so you can just load one of my themes and brake it down in individual pictures.
Hope this helps and you can always leave me a comment if you have more questions.