I made this theme for the little ones, and in some cases the kid in us all. Simplistic and no bells or whistles on this one. The Icons are by Elverado from his KDE 4 Kids project donation and can be found here:

http://www.iconarchive.com/category/application/kids-icons-icons-by-everaldo.html

This theme still needs some work and if anyone wants to improve upon, please do so.

The whole purpose of this theme is to introduce children to Linux in a friendly and pleasant way, so any improvement to it will be welcome, and extremely helpful.