Build new 1.5/1.4 Magento theme from 1.3 source new

We need to make a new Magento theme that will meet requirments of 1.4 and 1.5 Magento. Theme is now currently on a 1.3 system. We will not use any of the old code, we want a new theme. We can use all the old images from the 1.3 theme but not the code. Template will be provided as a drawing, psd, jpg or whatever you prefer. You can see the running 1.3 version here [login to view URL] We also want to make a small grapical change to the header image. Making it a bit less tall, but that can be made on the fly.