Pros:
A good or decent set of cursors but there's nothing else to get excited about here.

Cons:
The sound files are redundantly associated. Icon quality is minimal with no extra enhancements. Wallpaper images are a little out of focus or captured using a low quality graphics card. They are also somewhat simple with no graphical adjustments of any kind. Even worse, they are not properly coded into the *.theme file and will not load properly for Microsoft Plus! users.

Overall:
Correct coding and a little creativity would help. Needless to say, there are better Descent 3 themes available on the net. Don't waste your bandwidth.