As you know that Windows 7 M3 build has been released. It got lots of new features and improved interface. You can take a look at all new features and GUI changes in following topic:
Windows 7 theme is a bit different from Vista theme. It contains a redesigned start menu, taskbar and also totally revamped Shellstyle in Windows Explorer.
Our friend "fediaFedia" has created a WB skin for Windows XP which completely mimic Windows 7 interface.
Following is a preview of this theme:
As you can see it provides the same Windows 7 look in XP which looks excellent.
You can download the theme using following link:
You'll need WindowBlinds 6.0 or newer version to use this skin.