Do you replace ALL the images, smileys and other images such as the icon set that comes with MyBB? (Can't remember the name, other softwares use it too)
Depends on if I feel it's needed
. I usually have a different smiley set anyway(but not all work well on dark backgrounds). Icons depend on if they fit the rest of the theme.
Only if i do a dark theme. Then yes. Actually yes i usually do. I use the PNG ones.
I replaced the smilies on my site with my own, it helps make my site a bit more unique. For my themes, I either make my own icons or, in the case of my latest couple of themes I'm working on, use the
Fugue icon set which I feel is more smooth than the Silk that MyBB uses by default and so fits in better with the rest of my theme.
I replace some images, depending on the theme.
Mainly the smaller images i replace with the famfamfam icons.
I generally am a lot less lazy in replacing images on my own theme, rather than distributed themes - where I would mostly just change the main images.