I only skin for winxp at the moment,
vista users may be growing in number but they don't come close to matching the number of winxp users out there. Don't worry about xp becoming obsolete, sp3 for xp isn't scheduled for release until sometime in 2008, you still have a ways to go before xp goes away. I would say skin for xp, your skillset can only benefit from the experience when in a few years you make the shift to skinning for vista. Plus I could be wrong but I heard someone say that these wb themes will work in a vista environment as well (don't quote me on that, I'm just repeating what someone else said), some things may not transfer over correctly or at all but for the most part the themes should work in vista. Somebody please correct me if I'm wrong, a smack on the hand will suffice as the back of my head is started to sting a little.