5
If the theme comes with a editable PSD or PNG, you're in luck. From there, it's just a matter of "slicing" the layout the way you want it, then filling in the appropriate XOOPS Smarty elements and CSS. I've done quite a bit of work in converting themes and templates to XOOPS and I would much rather have a PSD or PNG to work from than a premade template.
Insanity can be defined as "doing the same thing over and over and expecting different results."
Stupidity is not a crime. Therefore, you are free to go.