The new look and feel of Mac OS X was unveiled for the first time today. Aqua's features are intuitive, elegant, and easy to use. Power Users will still be pleased as well. Apple has managed to address the needs of the Power Users as well as newbies with one interface. Only Apple can do that.
Icons are new and improved in that they are representations of the document.
Apple has also revamped the Finder. This is good news and bad as the new Finder is very cool, but the traditional desktop metaphor is being replaced by a browser metaphor. There will be short term grumblings, from me for instance, but in the long run this will be widely praised. Apple has taken some things that Microsoft has done, but the company has done it properly. Minimize something and it goes to the Dock.