Not sure if it is kosher to actually distribute a theme pack for Windows 7 that makes it look like Mac OS X. But in lieu of doing so I can explain how it is done. Basically, take your images from the icons of Mac OS X and copy them into files, copy them to Windows and assign them as icons. Once you’re done, set the background to one from, let’s say, Mac OS X and make your icon placement similar. Then, export your theme pack by going to the Appearance & Personalization Control Panel for Windows 7 and clicking on Personalization. Under My Themes, right-click on the theme and then click on Save Theme for Sharing. You can then move the theme between Windows systems without much fanfare. Have fun and drop me a link if you make one, ’cause it’s more than likely better than mine…