Pros:
Theme parts include two different 800x600 JPG wallpaper images, 14 standard cursors, 4 desktop icons and 11 sound files. The sound files are perfect, especially considering they are mono instead of stereo.

Cons:
All the cursors are the standard type. Icons are photo captures but are very distorted with loss of pixels and poor aspect ratios. Both wallpaper images are washed out, faded and even have JPG compression scars around the red text. The blend of things just makes the desktop look dull. Worst of all, the code is all wrong. It's setup for a directory at "C:\unzipped\As Good As It Gets\", which is not the default location.

Overall:
This is not as good as it gets. In terms of graphics, it's more like as bad as it gets. It sounds pretty good though.