A first batch of Windows 7 themes were collected and published by the author of the I Think Different website.
The collection contains a list of themes for Windows 7. These themes can simply be installed by double-clicking them in Windows Explorer. Having said that these Windows 7 themes are only working when executed in Windows 7. They will not work in Windows XP or Windows Vista.
Just download any of the themes listed below to a computer running Windows 7 and double-click them to install them.