Recently I installed a new desktop theme on my laptop PC. And I am very happy with, it’s very slick. It’s look-and-feel is based on the new Zune player/software, that supposed to be the ‘real’ I-Pod/I-Tunes killer. If that is going to happen, I don’t know. Only the future can tell.
For now I like the look’s of my desktop 
Direct download from Microsoft Zune desktop theme (WinXP only).