Please go through the following link:
http://www.linuxtopia.org/online_books/android/devguide/guide/topics/ui/themes.html
Edit
for your convenience i am posting the required part from link provided above:
Just like styles, themes are also declared in XML elements,
and are referenced in the same manner. The difference is that you add
a theme to an entire application or activity, via the
and elements in the Android Manifest — themes cannot be
applied to individual Views.
Here's an example declaration of a theme:
<?xml version="1.0" encoding="utf-8"?> <resources> <style name="CustomTheme">
<item name="android:windowNoTitle">true</item>
<item name="windowFrame">@drawable/screen_frame</item>
<item name="windowBackground">@drawable/screen_background_white</item>
<item name="panelForegroundColor">#FF000000</item>
<item name="panelBackgroundColor">#FFFFFFFF</item>
<item name="panelTextColor">?panelForegroundColor</item>
<item name="panelTextSize">14</item>
<item name="menuItemTextColor">?panelTextColor</item>
<item name="menuItemTextSize">?panelTextSize</item> </style> </resources>
Notice the use of the at-symbol (@) and the question-mark (?) to
reference resources. The at-symbol indicates that we're referencing a
resource previously defined elsewhere (which may be from this project
or from the Android framework). The question-mark indicates that we're
referencing a resource value in the currently loaded theme. This is
done by referring to a specific by its name value. (E.g.,
panelTextColor uses the same color assigned to panelForegroundColor,
defined beforehand.) This technique can be used only in XML resources.