Wallpaper: search on google "windows 7 wallpaper"
MenuIcon is in your /home/$USHER/.themes/ClearXPLuna-Vista, you mast edit key in gnome config editor /apps/panel/objects/object_0/custom_icon value change to /home/$USHER/.themes/ClearXPLuna-Vista/start-here.png
Fonts: you must install libfreetype in plf version, and install windows font with are in C:/Windows/Font/, and choose tahoma font
AND HAVE A FUN

Ratings & Comments
2 Comments
Not "one from million". There is only one, or two, themes that closely resemble Luna interface. One of them is mine, the second is eXperience. Combining WXP and Vi$ta interface in one theme is..umm..original idea, but in this theme that is made not in very good way.
One more "pseudouserfriendly" interface clone. Can you make something unique? P.S. - Hate "One more million copy of Windows Interface". Voted bad