Pros:
This is definitely a "simple" theme in many ways. The download is quick and simple. Installation is complex on the creators part but very simple for the user. In addition, all the theme parts are very simple creations. There are two different desktop themes for your choice of 16-color tiled wallpaper or 256-color centered wallpaper settings. Each share nearly the same icons and cursors in 16-color and 256-color format. Home made sound files and a screen saver give it a personal touch.

Cons:
Wallpaper shows JPG compression scars, sound files are average quality, icons and cursors are too simple, and it looks way too much like a standard Microsoft theme. The screen saver will have to be moved to the Windows\System directory before it will load or function properly, which also means the theme code will need to be adjusted to reference the new screen saver location. Finally, the color scheme... well, you make the call.

Overall:
A few years ago, this might have been something cool but under today's theme creation standards, it's just too simple. Everything works nonetheless and the download is small if you want to check it out for yourself.