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Looking for the drupal path to your current theme? It can be helpful if you're making a theme and, for a change, you want to link directly to

print theme('stylesheet_import', base_path() . path_to_theme() ."/modules.css");

For our purposes, something like:

<img src="<?php echo base_path() . path_to_theme() . "/sample.png"; ?>" />

Now I'm not sure that "." in echo will work. Feel free to test it out for us!

UPDATE: To get print an image that is in your theme by getting its path, Agaric thinks the recommended approach is

<?php
print '<img src="'. path_to_theme() .'/images/picture.jpg" />';
?>

Or the Dan Hakimzadeh method of using imagecache, and therefore the files directory, from your theme:

<?php
$primaryimagexists = $node->node_data_field_user_picture_field_user_picture_fid;
if ($primaryimagexists != 0) {
  print $field_user_picture_fid;
}
else {
  print '<img src="/sites/example.com/files/imagecache/userpic_thumb/sites/example.com/files/images/LC-Sun.jpg">';
}
?>