This one's different.
Art is definitely the first word that comes to mind.
Because it is different, it deserves a lot of respect. Redundancy is a major factor with desktop themes and this one doesn't fall into that category at all. Everything is original from the sounds all the way down to the desktop wallpaper. The cursors are all very well designed and definitely not your average 3D type. The wallpaper file is also undersized and stretches too much.