What's the best way to edit the look and feel of the dashboard I need advice if there's a best method in changing the look and feel of the existing dashboard. I've already mocked up the look and feel that I wanted. 

I wanted a method where I can also let other user download this theme and install on their computer.

The obvious method I'll be doing is editing the existing assets from my ~/Library/Widgets/ but I'm not sure if that's the best way to do it or there are other methods.

Thank You!
There's not really an official way to theme widgets, or at least not an Apple-endorsed method for theming.

Editing the widgets is fine though, although be prepared that the system widgets in /Library/Widgets may get replaced on OS X updates, so keep backups and be prepared that things may change (they may rename the resource files, etc). Alternatively, copy the widgets out of that folder into your ~/Library/Widgets so that they are preserved on OS X updates.