We have earlier reported that Windows 8 is going to have a new theme named Aero Lite. Further our friends at MSwin.me has leaked the resources used in the Aero Lite theme.
The deviant Art user thepanda-x has created a Windows 7 theme based on the Aero Lite theme. The theme contains the following modifications and the author plans to improve the theme further.
Window Frame (Aero)
Window Caption Buttons (Aero)
Push Buttons
Combo Box
Radio Box
Check Box
Taskbar
Taskband
Start Menu (Aero)
Jump Lists
You can download the theme
here