Drupal 6 Theming Views

Views 2 provides a well structured theming environment allowing presentation control for each element of your view. And in my humble opinion, it rocks!

Those with no past experience with Views 1 will find Views 2 uses standard PHPTemplate theming techniques. All of your experience theming Drupal can be used with Views.

Views 1 themers starting with Views 2 might be a bit confused at first. I was. The single callback in template.php where everything happened is gone, refactored into a consistent framework of template files. All of the freedom that existed in the single function still exists with the added benefit of a well defined structure.
Overview

Views handles querying the database and organizing the information for display. It creates the output display by converting retrieved data into variables and passing them through a series of templates. Each template handles a different "level" of output creation. The number of templates used to create a view's output depends on the view's type and style, as well as the number of fields involved. These templates exist as files (with a .tpl.php extension), in either the module's or the theme's directory, and follow PHPTemplate's theming conventions.

Generally speaking, the template levels are:
Field: When fields are used in the view ("Row style" = Fields), each field can be themed with a field specific template file. If "Row style" = Node, the node's .tpl.php file is used.
Row: Controls how the individual fields are assembled together into a row. This template isn't used for table styles
Style: Controls how the rows are assembled into the output. For example, in a list view a foreach loop places each row entry into the list entry (li) of an unordered list (ul).
Display: Controls the other information making up the view such as title, header and footer.

Each level becomes input variables for the next level up. The output of field templates are input variables for the row template, the output for the row template becomes input variables for the style template, and so on. There are also level specific variables available, such as row number. A diagram is available at http://views-help.doc.logrus.com/help/views/analyze-theme.

A template file naming convention is used to make the template highly specific or highly general. Through appropriate naming, a template file can apply to all views, a view of a specific type, or a specific display of a specific view. Where multiple files might apply to a view, the one with the most specific name is used.