Thanks for all the support i appreciate it.
What are you into? Sports? Video games? Skateboarding?
What do you enjoy? Carnivals? Scary movies? Impressionist art?
What's your taste in music? Jazz? Metal? Country? Grunge? Ska?
Pick something that's near and dear to you. Something that you love. Use it as a theme. Make me feel your love for it. The more passion you have, the better your texture pack will be. Make it the texture pack of choice for people who feel as you do an enjoy the things you do. Pick one thing about yourself that you like. One thing. Any thing. As long as it fills your heart and motivates you to put paint to canvas (or arrange pixels, though that's not as poetic) it will make for an excellent subject for your masterpiece/texture pack.
Because ultimately, the ideas need to come from YOU. Making a resource pack is a VERY long-term project. Probably a year or more. It has to be something that you WANT to create or else you're going to get burned out and abandon it. I hate to disillusion you, but that's the reality of it. Most packs never make it to release just because it takes a long time to make one. So it has to come from you. It has to be something you want.
If you've never made a pack before and just want to get a feel for it, just start creating art. You can always pick a theme later. While the textures themselves may go to waste, the experience you've gained in making them will live eternal in whatever you decide to do next. Don't be afraid to just start replacing textures you don't like in default, or picking something that seems like fun to work on and trying it out! Make what makes you happy.
I hope that helps you.