Pros:
Mmmmmooooooo! Here's a good way to cover your system with black and white spotted cow textures. Everything from the 800x600 JPG wallpaper image to the desktop icons, cursors and system logo screens are all cow pattern, top to bottom.

Cons:
There are only 2 PCM sound files included and only the 'Program Error' sound association works. (Now that's appropriate!) There are system logo screens but they are in bitmap format. You'll have to rename them and place them in the proper locations manually. The entire theme code is also set for use in a strange directory path location. Since there are no installation instructions, all this gets a little tricky.

Overall:
It's a cute start but there are just too many places for error. Be nice to have a car like that all beefed up (no pun intended) for cross country racing with a cow horn to let people know we're coming through.