The sound files are perfect, especially considering they are mono instead of stereo. All the cursors are the standard type.
Icons are photo captures but are very distorted with loss of pixels and poor aspect ratios.
Both wallpaper images are washed out, faded and even have JPG compression scars around the red text. The blend of things just makes the desktop look dull. Worst of all, the code is all wrong. This is not as good as it gets. In terms of graphics, it's more like as bad as it gets.