The new Tungsten theme in Sonar is stored in a file TungstenTheme.fth located in C:\Program Files\Cakewalk\SONAR Platinum. This file is a Windows DLL containing the images and colors as resources. You can edit it with resource tools like
Resource Hacker.
So, to edit an existing theme or create your own theme, you simply make a copy of the file TungstenTheme.fth and replace the PNG resource images with modified versions or your own images. The name and description for the theme is in the string table resource 1242. However, you may need to do any editing outside of the Sonar folder, because the Program Files folder has restrictions for editing files.
BTW, the original theme (now called Mercury) is in the file TTSImage.dll.