A while back, I found this desktop theme floating around the internet. I have since searched and tried to find the site
I got it from, but it seems to have disappeared. If you made this theme and want credit, please email me and say so! In the meantime,
I've got it here for all to download.
As far as I can tell, it is meant to be unzipped into the main drive (usually C:\), and it automatically places itself in the right folders. Once
unzipped, run the Plus! program (mine is in the C:\Program Files\Plus!\ folder) and you can pick which of the two themes you want to use.
There are also a bunch of extra files to be used, extra sounds, icons, startup & shutdown screens, etc..