How can I theme a form "checkboxes" element?
The checkboxes description is not rendered in theme_checkboxes or theme_checkbox. It comes from theme_form_element.


If you want every form element on the site (not just checkboxes) to have the description first, then you could just override and modify theme_form_element.
If you want only specific checkboxes to have this, then you could override and modify theme_form_element to position the description based on a variable (similar to what it already does with #title_display). You could then set the variable when creating the FAPI array.
If you want all checkboxes (but only checkboxes) to follow this behaviour, then you could override theme_form_element as above, and use hook_element_info_alter() and change checkboxes to have the new variable you created appopriately set.


Let me know if you have any questions.