We have covered 2 Windows XP themes "Luna" and "Royale Blue" which have been successfully ported to Windows 7:
Download Windows XP “Luna” Theme for Windows 7
Download Windows XP “Royale Blue” Theme for Windows 7
One AskVG reader "Vishal Shah" shared another awesome XP theme port for Windows 7. "nullz0rz" @ DA has ported Windows XP "Zune" theme to Windows 7 and it looks as following:

You can download this theme using following link:
Download Windows XP "Zune" Theme for Windows 7
To apply this theme, first extract the downloaded RAR file using WinRAR or 7-Zip, then copy the "Zune" folder and Zune.theme file to "Windows\Resources\Themes" folder. Now open Desktop Personalization window, apply default "Windows 7 Basic" theme and at last apply this new "Zune" theme.
For more information on how to use this theme, please visit following link:
How to Use 3rd Party Themes in Windows 7?
This article was posted by VG in following section: Windows 7, Windows 7 Themes.
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VG
^^ Have you run the Uxtheme patcher?
Radoslav
There's no need to perform any of the operations with explorer.exe. This theme works perfect without replacing explorer.exe.