This is an Emerald theme that I made for myself.
Hope you like it.
Here is a link to my personal GTK theme with panel : http://www.gnome-look.org/content/show.php/Glossy_Orange_with_panel?content=90534
and without panel : http://www.gnome-look.org/content/show.php/Glossy_Orange_without_panel?content=90493 (these are orange versions - there are blue and green too ).
I expect your advices.
Best regards :)