The first thing you want to do is make sure you are using a 32 bit version 
of WinZip.  Click on the Open tab, select K-Willis.zip and click the 
Open button.  Click the Extract tab, make sure the Extract to: block 
displays the path to your ...\Plus!\Themes directory, ensure the All Files 
and Use Folder Names are selected, then click the Extract button.  Click the 
YES button if asked if you want to create the K-Willis folder.

Once that's done, open up the Control Panel again, this time double-clicking 
on the Desktop Themes icon.
Click on the downward arrow to the right of Theme:  Current Windows settings 
at the very top of the screen, scroll down and select Kelly Willis.
Click OK.

You are now done setting up the Kelly Willis Theme for Microsoft Plus!

Note:

This Theme Set also includes replacement Windows 95 Start Up & Shut Down 
Logos.  Rename the following files:  C:\logo.sys, C:\Windows\logos.sys and
C:\Windows\logow.sys.  Open the Suzy Bogguss1 folder in your themes directory 
and copy or move logo.sys to C:\ (root directory).  Copy or move logos.sys and 
logow.sys to the C:\Windows directory. 

Enjoy!
Brian 

bmcg4@worldnet.att.net