I've downloaded the full AlphaSkin demo (around 50 mb) and it has an editor. As no surprise, inside the skins there are png and bmp images and an Ini file called 'options.dat'.
In the bmp the background is clFuchsia and the 'alpha' channel is stored in a grayscale right to each resource.
The resources has only 3 stages: normal, hover and pressed, so I suposse than the disabled stage is a grayscale effect. (btw with BGRABitmap those can be converted to PNG with alpha withouth any problems).
http://wiki.lazarus.freepascal.org/BGRABitmap_tutorial_5Edit: also with LazPaint
you separate the grayscale into another bitmap, then load mask from file and voila =)
It has not resources for High DPI. So, some controls are available only at 96 dpi (checkboxes, radio buttons, tickmarcks, arrows, maximize, minimize, restore and exit button) and most fonts has fixed sizes (at least in the demo), lower than my Windows configuration (120 dpi).