A slight modification of Burt's RhodiumX_NS theme (available here: [LINK] ). Extent of modification: I added WorkShelf modules, modified the WorkShelf body to remove the frame, and modified the WorkShelf Prefs and Collapse icons.
The wallpaper in the screenshot is included with Style XP, which you can download and try for free. Another wallpaper I think works well with this theme is Gloss, by Pixel Pirate (available here: [LINK] ).
The XP Visual Style seen in the screenshot is RhodiumX, by tiger2k (the Visual Style and a WindowBlinds skin are both available here: [LINK] ).
Also available for RhodiumX is my RhodiumX SysMetrix skin (available here: [LINK] ).
Permission in ZIP.