Pros:
If you don't mind a little profanity, OK... a lot of profanity, here's a good quality desktop theme. The name "Denis Leary" should speak for itself. He's a standup comedian who doesn't mind using the work F--K more than once in the same phrase. The sounds are all high quality and cut really well. There's one good animated cursor of a burning cigarette (appropriately added).

Cons:
The wallpaper file is too small and stretches poorly. Some more cursors would be nice and maybe a little creativity with the color scheme.

Overall:
Sound wave compression would bring this overall theme file size down considerably. If you can hack the profanity, it's worth having.