OK, OK, Windows is not the most popular thing on a site like this. Still, there are some Linux users who want their desktop to look like Windows XP's "Luna" theme, whether it be for pleasing a new and shy Linux convert, or just because they enjoy the irony.

This is a theme for Avant Window Navigator that complements any other Luna-like theme elements. Excellent for keeping non-Linux users guessing whether your using "Windows with a Mac Dock" or a "Mac with a Windows Theme" (I even had one checking the back of my laptop for an Apple logo)!

Also recommended for Windoze fanboys...

Lunacity theme for Metacity: http://www.gnome-look.org/content/show.php/Lunacity?content=62350

Lunacy GTK Theme
http://www.gnome-look.org/content/show.php/Lunacy?content=71170

GnomeXP Icon Theme
http://www.gnome-look.org/content/show.php/GnomeXP?content=69587