Pros:
"You're a monster!" The optional 1024x768 or 800x600 JPG wallpaper looks great and the few stereo sound files that are included sound good. There are theme files for both wallpaper sizes for easy application. Desktop icons, a couple of new cursors and web view images are also included.

Cons:
Unfortunately, the code references all individual theme parts from the root of the themes directory, which means they are all scattered throughout the themes directory instead of a unique folder for clean and easy installation. Most of the cursors are the standard 3D type and the icons are just box image captures without any enhancements. There aren't enough sound files for most of the default sound associations. A 'My Documents' icon, screen saver and system logo screens are not included.

Overall:
There are some nice looking theme parts so... if you're good with themes and know how to clean up this mess, go for it. Otherwise, don't bother because it's not worth the time and energy.