Pros:
It's all here. Everything from startup and shutdown logo files to little animated cursors. In fact, the best part about this theme is the cursors. They are high quality animated versions of some of the characters from the movie. The sound files are also top quality for very clear CD quality sound.

Cons:
The "start windows.wav" file is not addressed correctly in the Beauty and the Beast.theme file and, although easily accomplished, you have to change it manually. The wallpaper file is huge and it still looks terrible. This is supposed to be a 256 color theme but looks just the same at 24-bit color. Bad :( The color around the desktop icons is not color coordinated with the wallpaper. Fonts look a little rough too.

Overall:
Get a better wallpaper file and tweak the color scheme. This could be worthy of 4 stars for sure.