Red wonderful Windows 7 Visual Style in exe format.
You can use it with any of these icon packs Windows 7 Icon Packs.
If you wanna have full transparency with this theme, you can use either of Have Full Windows Transparent With Glass2k or Full Glass Tool To Simple Windows Explorer Transparency.
rar includes:
umbrella themes in exe files
MB-Eye Of The Damned cursors by ~jacksmafia
Wallpaper umbrella exclusive to the themes by ~hemoglodreams
umbrella sound