When we’re talking about branding in Microsoft SharePoint there are several options. You’ve probably heard about site definitions, site templates, themes, master pages, page layouts, CSS, and so on. In this article we’ll tear apart each of these options and discuss what you’ll want to use to modify the appearance of your pages.

http://www.intranetjournal.com/articles/200711/ij_11_20_07b.html [Website removed]