In this thread
http://www.oxid-esales.com/en/resources/forum/german-forum/paypal-templates
Deni9 asked (in German) how to adopt an existing template set or how to implement a new one.
By default, there is one template set implemented and activated in the shop. You can switch to another template set by uploading it to the /out/ directory and adopt this entry in the config.inc.php in root directory of your shop:
$this->sTheme = ‘basic’;
In /out/basic/ you can adopt the language files for your template as well as the html/smarty-programming under /tpl/.
At the moment, we still work on a documentation for the version 4 templates. In the mean time you might want to have a look at the docu for version 3 which is pretty similar:http://www.oxid-esales.com/files/documentation/pe/template-documentation…
On the other hand, the precise naming of the tpl-files might be helpful.