**Update** Wallpaper can be acquired here--->[link]
Artist credit: mattyv8
I've had a bunch want this theme. Well here they are.
XP to Windows 7 theme--->[link]
Vista to Windows 7 theme--->[link]
Credit to themes by: =sagorpirbd
Objectdock tabbed skin here--->[link]
CD Art Display Kaori Pro skin here--->[link]
I'm glad you guys are enjoying this. I want to clear up some confusion. Some people are thinking that this is a theme that can be installed. The screenshot is simply windows 7 pro with an applied theme built into windows 7. The links at the top of this post are for people that want to have this look but don't have windows 7. In my screenshot aside from the built in theme that you see. I was using ObjectDock with a theme that is in the description. I was using CD Art Display with the theme link in the description. The icons are ones I have found over deviantart. Lastly the wallpaper that is linked in the description as well. Hope that clears up some confusion. Once again if you have questions let me know.