Pros:
It's the Muppet's Tommy H. Spoof featuring Kermit, Piggy, and Gonzo in a centered wallpaper image with 4 Muppet character icons, 14 cursors, 12 sound files, a couple of web view images, and an extra (COPRGTL.TTF) font.

Cons:
The wallpaper is a very bad quality and very small 300x200 pixel image centered on the desktop. Most of the cursors are the standard 3D type. Sound files are borrowed and scratchy. No web view logo, system logo screens or screens saver files are included. And just to get picky with it, the Mrs. Piggy (piggy.ico) icon file is assigned to the recycle bin when it is both full and empty. Guess we'll have to assume she's always full of trash. <Doh!>

Overall:
In short, it's time for this theme to meet Mrs. Piggy.