Pros:
This theme was pleasantly surprising. I was expecting sub-par quality that would leave me frustrated. Instead, I got a very high quality and well done theme. The main wallpaper is absolutely fantastic. It's a very good scan of the album cover which has an added scripture that is well integrated. There are also three additional wallpapers; one of the CD cover without the scripture, a concert picture, and a very nice Beatlesque black and white photo of the band. The icons are very nice, especially the recycle bin icons which are a perfect mix of photo and added detailing. The sounds fit perfectly with their association and sound pretty clear. The one original animated cursor looks pretty good.

Cons:
The sounds aren't cut or faded very well. They end abruptly for the most part. The cursors are your standard theme fare, and could have used some originality. The color scheme looks good as a whole, but could have been tweaked just a tad to make it blend just right.

Overall:
This is an excellent theme. The sounds could just use a little fading.