My friend Ganesh ( Ps and Me) is a creative guy and now he launched one of the best theme of Windows Seven for Windows Vista in his series of themes. This is the third version of Windows 7 theme based on Windows Seven RC. His previous themes were very much popular and had thousands of downloads, this theme will break all of its records whose preview is availbale below here and download link is provided at source site. This theme will not let you down and will let you will feel Windows Se7en in Windows Vista itself.
Source: Ps and Me