As I'm unable to attach files on this forum, here is my Windows 7 theme which I think works pretty well:

Copy all the text below and paste it in a text file and rename it to anything.theme and double click it.

Any comments are welcome.

##### STARTS HERE - DELETE THIS LINE ####
; Copyright © Microsoft Corp.

[Theme]
; Windows Classic - IDS_THEME_DISPLAYNAME_CLASSIC
DisplayName=anything

; Computer - SHIDI_SERVER
[CLSID\{20D04FE0-3AEA-1069-A2D8-08002B30309D}\DefaultIcon]
DefaultValue=%SystemRoot%\System32\imageres.dll,-109

; UsersFiles - SHIDI_USERFILES
[CLSID\{59031A47-3F72-44A7-89C5-5595FE6B30EE}\DefaultIcon]
DefaultValue=%SystemRoot%\System32\imageres.dll,-123

; Network - SHIDI_MYNETWORK
[CLSID\{F02C1A0D-BE21-4350-88B0-7367FC96EF3C}\DefaultIcon]
DefaultValue=%SystemRoot%\System32\imageres.dll,-25

; Recycle Bin - SHIDI_RECYCLERFULL SHIDI_RECYCLER
[CLSID\{645FF040-5081-101B-9F08-00AA002F954E}\DefaultIcon]
Full=%SystemRoot%\System32\imageres.dll,-54
Empty=%SystemRoot%\System32\imageres.dll,-55

[Control Panel\Cursors]
Arrow=
Help=
AppStarting=
Wait=
NWPen=
No=
SizeNS=
SizeWE=
Crosshair=
IBeam=
SizeNWSE=
SizeNESW=
SizeAll=
UpArrow=
DefaultValue=Windows default
Hand=
Link=

[Control Panel\Desktop]
Wallpaper=
TileWallpaper=0
WallpaperStyle=10
Pattern=

[Control Panel\Desktop\WindowMetrics]

[Metrics]
NonclientMetrics=88 1 0 0 1 0 0 0 16 0 0 0 16 0 0 0 18 0 0 0 18 0 0 0 245 255 255 255 0 0 0 0 0 0 0 0 0 0 0 0 188 2 0 0 0 0 0 1 0 0 0 0 84 97 104 111 109 97 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15 0 0 0 15 0 0 0 245 255 255 255 0 0 0 0 0 0 0 0 0 0 0 0 188 2 0 0 0 0 0 1 0 0 0 0 84 97 104 111 109 97 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18 0 0 0 18 0 0 0 245 255 255 255 0 0 0 0 0 0 0 0 0 0 0 0 144 1 0 0 0 0 0 1 0 0 0 0 84 97 104 111 109 97 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 245 255 255 255 0 0 0 0 0 0 0 0 0 0 0 0 144 1 0 0 0 0 0 1 0 0 0 0 84 97 104 111 109 97 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 245 255 255 255 0 0 0 0 0 0 0 0 0 0 0 0 144 1 0 0 0 0 0 1 0 0 0 0 84 97 104 111 109 97 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0                     
LangID=1033
IconMetrics=76 0 0 0 75 0 0 0 75 0 0 0 1 0 0 0 245 255 255 255 0 0 0 0 0 0 0 0 0 0 0 0 144 1 0 0 0 0 0 1 0 0 0 0 84 97 104 111 109 97 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0                     

[VisualStyles]
Path=
ColorStyle=Windows Classic
Size=Normal
Transparency=0
ColorizationColor=0X6697D937
Composition=0
VisualStyleVersion=10

[boot]
SCRNSAVE.EXE=

[MasterThemeSelector]
MTSM=DABJDKT

[Sounds]
; IDS_SCHEME_DEFAULT
SchemeName=Windows Default
[Control Panel\Colors]
Scrollbar=147 147 147
Background=0 0 0
ActiveTitle=10 36 106
InactiveTitle=26 26 26
Menu=40 40 40
Window=49 49 49
WindowFrame=0 0 0
MenuText=0 210 0
WindowText=0 128 0
TitleText=255 255 255
ActiveBorder=40 40 40
InactiveBorder=40 40 40
AppWorkspace=26 26 26
Hilight=10 36 106
HilightText=255 255 255
ButtonFace=40 40 40
ButtonShadow=26 26 26
GrayText=26 26 26
ButtonText=0 128 128
InactiveTitleText=212 208 200
ButtonHilight=147 147 147
ButtonDkShadow=64 64 64
ButtonLight=40 40 40
InfoText=0 0 0
InfoWindow=128 128 128
ButtonAlternateFace=181 181 181
HotTrackingColor=0 128 0
GradientActiveTitle=166 202 240
GradientInactiveTitle=192 192 192
MenuHilight=10 36 106
MenuBar=212 208 200
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