How much do you love the Ice Cream Sandwich theme(s)? Some folks are enamored with it enough to create some Windows desktop themes that mimic the look and feel of Android's latest OS for mobile devices. Flickr user David Molina compiled the below list of components for a near-perfect approximation of ICS on a Windows desktop. Here's a breakdown of the necessary components to achieve this look:
It's fully customizable as you can use the elements that you want, or leave out what you don't.

Source: TalkAndroid