This theme was made with iDesigner, a Winterboard theme creator for Windows XP.
You can find information on this program here: http://www.modmyi.com/forums/skinning-themes-discussion/518901-release-windows-winterboard-themer-idesigner-beta-1-a.html
And you can download it here: http://www.mccreations.us/downloads/file.php?id=16
