Before a switched to Linux, I made a *similar* (not the same) theme in XP. I wanted that look in Linux, so I remade it, using Luna XP as a base. I am planning a blue version in the future.
Please comment, but not about how bad Windows looks. I didn't make this to look like Windows, I made it to look like Linux. But... if it really does look bad, you can tell me :)
I recommend BlueSpace_II GDK theme with this window decoration.