If you really like the way Mac OS X Lion looks on a Mac, you might be inclined to try it out on the PC, too!
Hamed Danger of DeviantArt has created a stunningly similar theme for the Windows 7 system which looks a lot like the Mac OS X Lion theme, but as mention, it's for Windows 7 systems.
He does an excellent job of making Windows look like the new Mac OS X look and the emulation he pulled off is impressive. As you can imagine, though, this Windows 7 theme does not include the actual functionality of a Mac.
Your system may require a restart after installing this theme.
From Hamed Danger:Skin Packs installer have easy and safe install option , Please uninstall old or other version of skin packs before install new version. Before install disable user account controller and close all running program , after finish restart your system.Mac OS X Lion Skin for Windows 7 4.0
is licensed as Freeware
for the Windows operating system / platform without restrictions. Mac OS X Lion Skin for Windows 7 is available to all software users as a free download (Freeware).
Mac OS X Lion Skin for Windows 7 Virus and Malware Tests:
For security reasons, you should also check out the Mac OS X Lion Skin for Windows 7 virus and malware test
that has been uploaded; additional Mac OS X Lion Skin for Windows 7 screenshots may be available, too.