I am going to start making a skin for VGA user's, or Touch Pro at least. And wanted to just ask which of the resolution directories is the one used for vga device's?

480X260 (for 480X640 resolution screen).
You can also apply this 2 fixes for included VGA skin (if you haven't already):
http://www.fpsece.net/forum2/viewtopic.php?f=21&t=457

Hey, thanks a bunch for that info. I remember applying 1 patch so far at least for touch pro's, but i noticed the 2nd icon from the left is all angled and warped, so this way i can make a proper skin, and also make it look nice as well. I'll check out that link you mentioned, and thanks a lot for answering me.

Edit- Yeah, i did the GUNCTRNL to M1_ONSCREEN fix at the end of the menu1 file. And i just applied the other mentioned fix, and sure enough, my 2nd icon over (controller) is not all warped looking anymore. Haha. Nice!! I guess i can start working on the skin now. Sweet!!

I was wondering how nobody mentions that messed up joypad icon (and saw that it looks different on QVGA skin) so I did a little poking on my own and fixed it
I'm looking forward for your new VGA skin. I hope it will be more finger friendly than default one...

Me too, i don't usually like ANYTHING that you almost have to use your stylus just to use. I don't like the screen flipping function for that same reason. Hitting JUUUUUST the tip of the top left corner to get back to gui screen. And yeah, surprising they didn't include the fix in newer versions. At least mine can already be fixed though is the good news.