I'm a bit of a late starter I know. I have been struggling to come up with a coherent theme, despite having quite a few ideas for items. Anyway, I have now I think settled on a theme and will get some concepts done asap.
I will be working on items for the Heavy and my theme will be something along the lines of 'Soviet weaponry and equipment with alien technology augmentations,' ahem. The idea is that various alien artefacts were discovered in the aftermath of the Tunguska event and its taken 50 years or so of study to harness some of this strange technology.
I will be doing a Sandvich replacement in the form of a glowing chicken kiev containing radioactive alien gloop, fist/boxing gloves replacement in the form of gauntlets which have a stun/taser type effect and I'm mulling over a minigun replacement.