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IMPORTANT: YOU MUST INSTALL SUMMERBOARD FIRST!
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ALSO IMPORTANT: THIS TUTORIAL WORKS WITH FW 1.0.2,1.1.1,MAYBE 1.1.2, BUT NOT 1.1.3.
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I get a handful of PMs a week asking me how to upload a SummerBoard theme manually. Most of the PMs ask specifically about iBrickr.
So I created a 'How To' for iBrickr. Now I know there are other ways to do it, specifically with iPhoneBrowser, but this only addresses iBrickr. This tut assumes a few things. It assumes you are using Windows. It assumes you are using a firmware version supported by iBrickr. I made it a pdf.
I'm hoping this is pretty dummy proof. If you can't upload a theme after reading this please drop off your iPhone at the door.
Hope this helps.
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edit
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I created a tutorial for uploading SB themes with iPhoneBrowser as well.
Click me.