This download contains an iconpakage, made with IconPakager. Not all icons are changed yet.
The Themes.rar contains a theme, who is accepted by Windows 7.
It does not contains a styled explorer.exe, because I don't know how to make a valid style for Windows 7 yet. The theme includes the Mac OS X Leopard cursors and sounds only. It uses the Windows 7 Aero style for the explorer look.