code:
<SkinInfo>
<Information>
<Name>Test Skin</Name>
</Information>
<MessengerSkin>
<ResGroup>
<Restrictions>
<MsgVersions>
<Version Major="8" Minor="5"/>
</MsgVersions>
</Restrictions>
<Resources>
<Replace>
<Strings>
<String Id="61288">Hello World!</String>
</Strings>
<Graphics><Pictures>
<Picture Id="20061">
<File>clouds.jpg</File>
</Picture>
</Pictures></Graphics>
</Replace>
</Resources>
</ResGroup>
</MessengerSkin>
</SkinInfo>
^ That is what a basic Skininfo xml looks like
Also Extract the resources from messenger.
Plus! - Preferences - Customize - Skins - Extract Resources