The count of calls to theme() in Drupal 6 and 7 are summarized by theme function in the attached files. The counts were obtained using:

egrep -r -oh "theme\(['\"](\w+)['\"]" includes/ modules/ > theme_calls_d7.txt
egrep -oh "['\"](\w+)['\"]" theme_calls_d7.txt | xargs -n1 | sort | uniq -c > theme_counts_d7.txt

The theme functions with 10 or more invocations are:

Drupal 6
12 form_element **
24 image
17 item_list *
11 links **
29 pager
11 placeholder **
55 table *
26 username

Drupal 7
33 image
23 item_list *
18 pager
50 table *
24 username

* Theme functions expecting sanitized input (incomplete)
** Needs review

CommentFileSizeAuthor
theme_counts_d7.txt2.43 KBsolotandem
theme_counts_d6.txt2.12 KBsolotandem