Pros:
It is a good theme. It was put together with time and patience to make everything look and sound great. The sound files are all recorded and saved at the highest quality possible. The cursors are your basic 3D cursors and the color scheme is not too flashy. The wallpaper is a bitmap and looks outstanding at any size display settings.

Cons:
The sound files are recorded in very high quality and no compression was used when saving so that explains most of the extremely large download size. Most users won't even attempt to download a file of this size. A few of the cursors were taken directly from the Microsoft Plus! Theme directory. It wouldn't take much to make this all original.

Overall:
Convert the sound files to a compressed standard and a lot more people will be after this one. It would also get another star in the theme rating.